Prepare journal entries to record each of the following sales transactions for the sales company. The company uses a perpetual inventory system and the gross method. 

1. April 1st Sold for $3,000, credit terms n/30; invoice date April 1st. The cost of goods is $1,800.

2. April 4 A customer who sold on April 1 returned a $300 item for full credit. Originally priced at $180, these items are now back in stock.

3. Sold April 8 for $1,000, credit 1/10, n/30; invoice date April 8. The cost of goods is $700.

4. April 11 Receive payment for April 1 sales due minus April 4 returns.