Rubin Enterprises had the following sales-related transactions on a recent day:
a. List price of goods sold on credit was $14,700; terms 3/15, n/45.
b. Cash sales were $1,150.
c. Goods with a list price of $1,200 were returned. The goods had been sold last week on credit with terms 3/15, n/45, and the customer had not yet paid for the merchandise.
d. Rubin provided an allowance of $250 to a customer because the goods were delivered after the promised date. The customer had paid cash at the time of the sale, so Rubin paid the $250 allowance in cash.

Required:
Prepare a journal entry for each of these transactions assuming Rubin uses the gross method.