Journalize the Following Purchase Transactions for Rocky's Swimming Pool Supply

Journalize the following purchase transactions for Rocky's Swimming Pool Supply Company using the periodic inventory system.Explanations are not required.
$$\begin{array} { | l | l | } \hline \text { May 2 } & \text { Purchased } \$ 5,280 \text { of merchandise inventory on account } \\& \text { under terms } 3 / 10 , \mathrm { n } / 30 \text { and } F O B \text { shipping point. } \\\hline \text { May 6 } & \text { Returned } \$ 675 \text { of defective merchandise purchased on May } \\\hline \text { May 8 } & \text { Paid freight bill of } \$ 120 \text { on May } 2 \text { purchase. } \\\hline \text { May 12 } & \text { Paid amount owed on credit purchase on May } 2 . \\\hline\end{array}$$