On September 13, Tomas Company sold merchandise with an invoice price of \(\$ 1,200(\$ 600\) cost \()\), with terms of \(2 / 10, n / 30\), to Dalton Company. On September 17, \(\$ 250\) of the merchandise ( \(\$ 80\) cost) was returned because it was the wrong model. On September 23, Tomas Company received a check for the amount due from Dalton Company.

Required 

Prepare the journal entries made by Tomas Company for these transactions. Tomas uses the perpetual inventory system.