The following transactions were selected from among those completed by Hailey Retailers in 2011:

Nov. 20 Sold two items of merchandise to Baja, who charged the \(\$ 400\) sales amount on her Visa credit card. Visa charges Hailey a 2 percent credit card fee.

25 Sold 20 items of merchandise to Christine for \(\$ 4,000\); terms \(2 / 10, \mathrm{n} / 30\).

28 Sold 10 identical items of merchandise to Daoud for \(\$ 6,000\); terms \(2 / 10, \mathrm{n} / 30\).

30 Daoud returned one of the items purchased on the 28th; the item was defective, and credit was given to the customer.

Dec. 6 Daoud paid the account balance in full.

30 Christine paid in full the amount due for the purchase on November 25, 2011.

Required:

Prepare the appropriate journal entry for each of these transactions, assuming the company uses the gross method to record sales revenue. Do not record the cost of sales.