Doreen Woods owns a small variety store. The following transactions took place during March of the current year. Journalize the transactions in a general journal using the perpetual inventory method.

Mar. 3 Purchased merchandise on account from Corner Galleria, $3,500.

7 Paid freight charge on merchandise purchased, $200.

13 Sold merchandise on account to Sonya Specialties, $4,250. The cost of the merchandise was $2,550.

18 Received a credit memo from Corner Galleria for merchandise returned, $900.

22 Issued a credit memo to Sonya Specialties for merchandise returned, $500. The cost of the merchandise was $300.