A company had the following related transactions:

Purchased merchandise on account from Blitzen Co., list price $20,000, trade discount 25%, terms FOB shipping point, 2/10, n/30, with prepaid transportation costs of $650 added to the invoice.

Purchased merchandise on account from Cupid Co., $8,000, terms FOB destination, 1/10, n/30.

Sold merchandise on account to Donner Co., $9,800, terms 2/10, n/30. The cost of the merchandise sold was $5,800.

Returned $2,000 of merchandise purchased from Cupid Co.

Paid Blitzen Co in full within credit term.

Received merchandise returned by Donner Co. from sale, $1,800. The cost of the merchandise returned was $1,080.

Paid Cupid Co in full within credit term.

Received cash on account from Donner Co.

Perpetual inventory records indicate that $85,000 of merchandise should be on hand. The physical inventory indicates that $81,350 of merchandise is on hand.

Required:

Prepare the general journal entries to record these transactions using a perpetual inventory system.