A company has the following transactions during March: March 3 Purchases inventory on account for $3,000, terms 3/10, n/30. March 5 Pays freight costs of $300 on inventory purchased on March 3. March 6 Returns inventory with a cost of $300. March 12 Pays the full amount due on March 3 purchase. March 29 sells all inventory purchased on March 3 (less those returned on March 6) for $5,300 on account. Record all transactions, assuming the company uses a perpetual inventory system. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)