On November 14, 2012, Salem Food Wholesale, Inc., sold $2,700 of inventory (cost is $1,050) on account to one of its customers. The terms were 3/10, n/30, FOB destination. On November 16, Salem Food Wholesale, Inc., paid freight charges of $195 related to the delivery of the goods sold on November 14. On November 20, $300 of goods (cost is $115) were returned by the customer. On November 23, Salem Food Wholesale, Inc., received payment in full from the customer.

Requirement
1. Journalize all necessary transactions for Salem Food Wholesale, Inc. Omit explanations.