Joe Owns an Auto Parts Store Called Joe's Auto Care

Essay

Joe owns an auto parts store called Joe's Auto Care.The following transactions took place during September of the current year.
September 9 Purchased merchandise on account from Wheeler Auto for $6,000.
September 10 Paid freight charges of $300 on merchandise purchased on the 9^th.
September 13 Sold merchandise on account to Lancaster Auto Sales for $5,500.
The cost of the merchandise was $3,500.
September 15 Received a credit memo from Wheeler for merchandise returned,$900
September 25 Issued a credit memo to Lancaster Auto Sales for merchandise returned,$1,000.
The cost of the merchandise is $550.
Journalize the above transactions using the periodic inventory system.