The following were selected from among the transactions completed by Ingress Company during January of the current year:

Jan.   3     Purchased merchandise on account from Pynn Co., $10,400, terms FOB shipping point, 2/10, n/30, with prepaid transportation costs of $320 added to the invoice.
Jan.   5     Purchased merchandise on account from Wilhelm Co., $8,000, terms FOB destination, 1/10, n/30.
Jan.     6     Sold merchandise on account to Sievert Co., $7,500, terms 2/10, n/30. The cost of the merchandise sold was $4,500.7     Returned $1,800 of merchandise purchased on January 5 from Wilhelm   Co.
Jan.   13     Paid Pynn Co. on account for purchase of January 3, less   discount.
Jan.   15     Paid Wilhelm Co. on account for purchase of January 5, less return of January 7 and discount.
Jan.   16     Received cash on account from sale of January 6 to Sievert Co., less discount.
Jan.   19     Sold merchandise on nonbank credit cards and reported accounts to the card company, American Express, $6,450. The cost of the merchandise sold was $3,950.
Jan.   22     Sold merchandise on account to Elk River Co., $3,480, terms 2/10, n/30. The cost of the merchandise sold was $1,400.
Jan.   23     Sold merchandise for cash, $9,350. The cost of the merchandise sold was $5,750.
Jan.   25     Received merchandise returned by Elk River Co. from sale on January 22, $1,480. The cost of the returned merchandise was  $600.
Jan.   31     Received cash from American Express for nonbank credit sales of January 19, less $225 service fee.

Instructions

Journalize the transactions.