Certain merchandising transactions for Yule Park Gifts are listed below.

November 2: Purchased 110 souvenir calendars at $9 each from Aloha Co. for cash

Nov 4: Paid shipping costs $38 for the souvenir calendars order.

Nov 5: Returned six calendars to Aloha for $56 (including shipping) because of printing errors.

Nov 10: Sold 30 souvenir calendars (costing $280 in total including shipping) for $14 each for cash.

Nov 20: Sold 40 additional souvenir calendars (costing 373 in total including shipping) for $14 each for cash.

Nov 27: Granted credit of $28 for two returned calendars which were defective on their printing.

Prepare journal entries for each transaction using

perpetual inventory accounting,

periodic inventory accounting.