Record in journal form the following transactions, assuming the periodic inventory system is used:

Aug. 4 Sold merchandise on credit to Bonds Corporation, terms n/30, FOB destination, $1,200.
5 Paid transportation costs for sale of August 4, $110.
9 Part of the merchandise sold on August 4 was accepted back from Bonds Corporation for full credit and returned to the merchandise inventory', $350.

Sept. 3 Received payment in full from Bonds Corporation for merchandise sold on August 4, less the return on August 9. SE-6