Journalize the Following Purchase Transactions for Main Street Office Supplies

Journalize the following purchase transactions for Main Street Office Supplies using the periodic inventory system.Explanations are not required.
$$\begin{array} { | l | l | } \hline &\text { Main Street buys } \$ 167,500 \text { worth of merchandise } \\\text { May 12 } & \begin{array} { l } \text { inventory on account with credit terms of } 2 / 10 , \\n / 30 .\end{array} \\\hline \text { May 16 } & \begin{array} { l } \text { Main Street returns } \$ 18,600 \text { of the merchandise to } \\\text { the vendor due to damage during shipment. }\end{array} \\\hline \text { May 21 } & \text { Main Street pays the amount due. } \\\hline\end{array}$$