What are the journal entries?

1 March 18, 2007 The customer who purchased surfboards on March 14, 2007, returned one surfboard with a list price of $425.00. The customer received the refund in cash and was provided receipt number 31801 for the transaction. 2 March 18, 2007 Sold apparel to customer for $198.24 plus sales tax. The customer paid cash. The sales receipt number was 7031802. 3 March 18, 2007 Received cash into the bank account from the credit card processing company for receipt number 31601, processed on March 16, 2007.