The following selected transactions were completed by gourmet company

The following selected transactions were completed by Gourmet Company during January of the current year:


Jan. 1.   Purchased merchandise from Bearcat Co., $19,000, terms FOB destination, n/30.

       3.   Purchased merchandise from Alvarado Co., $28,500, terms FOB shipping point, 2/10, n/eom. Prepaid freight of $650 was added to the invoice.

       4.   Purchased merchandise from Fogel Co., $11,000, terms FOB destination, 2/10, n/30.

       6.   Issued debit memo to Fogel Co. for $1,000 of merchandise returned from purchase on January 4.

     13.   Paid Alvarado Co. for invoice of January 3, less discount.

     14.   Paid Fogel Co. for invoice of January 4, less debit memo of January 6 and discount.

     19.   Purchased merchandise from Unitrust Co., $32,900, terms FOB shipping point, n/eom.

     19.   Paid freight of $750 on January 19 purchase from Unitrust Co.

     20.   Purchased merchandise from Lenn Co., $10,000, terms FOB destination, 1/10, n/30.

     30.   Paid Lenn Co. for invoice of January 20, less discount.

     31.   Paid Bearcat Co. for invoice of January 1.

     31.   Paid Unitrust Co. for invoice of January 19.






Journalize the entries to record the transactions of Gourmet Company for January.

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