Jan. 8 Issued Check 2101 for $2,450 on account to Song, Inc., in payment of Invoice 1885 dated December 30, 2018, less cash discount of $50.
10 Purchased merchandise for $1,250 from Song, Inc., Invoice 1920; terms 2/10, n/30.
15 Received Credit Memorandum 320 from Song, Inc., for damaged merchandise totaling $100 that was returned; the goods were purchased on Invoice 1920, dated January 10.
19 Paid amount due to Song, Inc., for Invoice 1920 of January 10, less the return of January 15 and less the cash discount, Check 2130.
30 Purchased merchandise for $2,700 from Song, Inc., Invoice 1950; terms 2/10, n/30.

Required:
Record the transactions in a general journal.

There is no space here to present the journal records as a general journal, but the basic idea is the same. All these transactions should be recorded in the same way, the difference is the format only.

January 8, invoice 1885 paid to Song, Inc.

Dr Accounts payable 2,500

Cr Cash 2,450

Cr Purchase discounts 50

January 10, purchased merchandise from Song, Inc. invoice 1920, terms 2/10, n/30

Dr Merchandise inventory 1,250

Cr Accounts payable 1,250

January 15, received credit memorandum for damaged merchandise

Dr Accounts payable 100

Cr Merchandise inventory 100

January 19, invoice 1920 paid to Song, Inc.

Dr Accounts payable 1,150

Cr Cash 1,127

Cr Purchase discounts 23

January 30, purchased merchandise from Song, Inc. invoice 1950, terms 2/10, n/30

Dr Merchandise inventory 2,700

Cr Accounts payable 2,700