Gardener Company Had the Following Transactions During January Using the Net Method of Recording Purchases, Prepare the Journal

Gardener Company had the following transactions during January:
$\begin{array}{|r|l|}\hline \text { Jan. 10 } & \begin{array}{l}\text { Purchased merchandise at a } \$ 8,900 \text { price, invoice dated January } 10 \text {, terms } 1 / 10, \\\mathrm{n} / 30 .\end{array} \\\hline 13 & \begin{array}{l}\text { Received a } \$ 900 \text { credit memorandum (at full invoice price) for the return of } \\\text { merchandise that it purchased on January } 10 .\end{array} \\\hline 18 & \begin{array}{l}\text { Purchased merchandise at a } \$ 8,500 \text { price, invoice dated January } 18, \text { terms } 2 / 10, \\\mathrm{n} / 30 .\end{array} \\\hline 27 & \text { Paid for the merchandise purchased on January 18, less the discount. } \\\hline 31 & \begin{array}{l}\text { Paid for the merchandise purchased on January 10. Payment was delayed } \\\text { because the invoice was mistakenly fled for payment today. This error caused } \\\text { the discount to be lost. }\end{array} \\\hline\end{array}$ Using the net method of recording purchases, prepare the journal entries to record these January transactions.