Journalize the Following Purchase Transactions for Main Street Office Supplies

Journalize the following purchase transactions for Main Street Office Supplies using the periodic inventory system. Explanations are not required.
$$\begin{array} { | l | l | } \hline \text { May } 12 & \begin{array} { l } \text { Main Street buys } \$ 167,500 \text { worth of merchandise } \\\text { inventory on account with credit terms of } 2 / 10 , \mathrm { n } / 30 .\end{array} \\\hline & \text { Main Street returns } \$ 18,600 \text { of the merchandise to the } \\\text { May } 16 & \text { vendor due to damage during shipment. } \\\hline \text { May 21 } & \text { Main Street pays the amount due. } \\\hline\end{array}$$