The trial balance for Terry's Auto Shop as of January 1, Year 2, follows: ...

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Accounting

The trial balance for Terry's Auto Shop as of January 1, Year 2, follows:
The following events affected the company during the Year 2 accounting period:
Purchased merchandise on account that cost $4,180.
The goods in Event 1 were purchased FOB shipping point with freight cost of $270 cash.
Returned $415 of damaged merchandise for credit on account.
Agreed to keep other damaged merchandise for which the company received an $255
allowance.
Sold merchandise that cost $2,590 for $13,800 cash. (events 5 a and 5 b)
Delivered merchandise to customers in Event 5 under terms FOB destination with freight
costs amounting to $190 cash.
Paid $2,880 on the merchandise purchased in Event 1.
Paid $8,830 cash for operating expenses.
Required
a. Record the events in general journal format
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