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Alpha Company uses the periodic inventory system for purchase & sales of merchandise. Discount terms for both purchases & sales are, 2/10, n30 and the gross method is used. Unless otherwise noted, FOB Destination will apply to all purchases & sales. The value of inventory is based on periodic system. On January 1, 2016, beginning inventory consisted of 325 units of widgets costing $10 each. Alpha prepares monthly income statements. The following events occurred during the month of Jan.:

	Date	Activity
a.	Jan. 3	Purchased on account 350 widgets for $11 each.
b.	Jan. 5	Sold on account 425 widgets for $30 each. Paid freight out with cash of $150.
c.	Jan. 10	Purchased on account 600 widgets for $12 each.
d.	Jan. 11	Shipping cost for the January 10 purchased merchandise was $400 was paid with a cheque by Alpha directly to the freight company.
e.	Jan. 12	Returned 25 widgets received from Jan. 10 purchase as they were not the correct item ordered.
f.	Jan. 13	Paid for the purchases made on Jan. 3.
g.	Jan. 21	Sold on account 550 widgets for $30 each. Paid freight out with cash of $250.
h.	Jan. 22	Authorize credit without return of goods for 50 widgets sold on Jan. 21 when customer advised that they were received in defective condition.
i.	Jan. 25	Received payment for the sale made on Jan. 5.
j.	Jan. 26	Paid for the purchases made on Jan. 10.
k.	Jan. 31	Received payment for the sale made on Jan. 21.

Use this information to prepare the General Journal entries (without explanation) for the January events. If no entry is required then enter the date and write "No Entry Required."

General Journal:

	Date	Accounts	Debit	Credit
a.	1/3/16	Purchases
		Accounts Payable
b.	1/5/16	Accounts Receivable
		Freight Out
		Cash
		Sales
c.	1/10/16	Purchases
		Accounts Payable
d.	1/11/16	Freight In
		Cash
e.	1/12/16	Accounts Payable
		Purchase Returns & Allowances
f.	1/13/16	Accounts Payable
		Purchase Discounts
		Cash
g.	1/21/16	Accounts Receivable
		Freight Out
		Cash
		Sales
h.	1/22/16	Sales Return & Allowance
		Accounts Receivable
i.	1/25/16	Cash
		Accounts Receivable
j.	1/26/16	Accounts Payable
		Cash
k.	1/31/16	Cash
		Sales Discounts
		Accounts Receivable

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