Lumen OHM Assessment

Sofie's Socks had the following transactions in May.

May 2 Purchased merchandise on account at a cost of $41,900; terms 2/10,n/30, FOB destination, freight prepaid.
May 12 Sold merchandise on account for $63,600, with terms 2/10, n/30, FOB destination, freight prepaid.
May 16 Paid freight cost on the merchandise sold, $2,280.
May 18 Sophie's Socks was granted an allowance for the amount of $2,570 on the purchase of May 2 because of damaged merchandise.
May 20 Received payment from sale of May 12, less discount.
May 21 Paid the amount due on the purchase of May 2.

Journalize the transactions.

Journal
Date	Description	Debit	Credit
May 2	Purchases	41,900
May 2	A/P		41,900

May 12	A/R	63,600
May 12	Sales Revenue		63,600

May 16	Freight Expense	2,280
May 16	Cash		2,280

May 18	A/P	2,570
May 18	Purchases Returns & Allowances		2,570

May 20	Cash	62,328
May 20	Sales Discounts	1,272
May 20	A/R		63,600

May 21	A/P	39,330
May 21	Cash		39,330