Allied Parts was organized on May 1, 2013, and made its first purchase of merchandise on May 3. The purchase was for 1,500 units at a price of $9 per. a. On May 7, Baker returns 315 units because they did not fit the customers needs. Allied Parts restores the units to its inventory. b. On May 8, Baker discovers that 75 units are damaged but are still of some use and, therefore, keeps the units. Allied Parts sends Baker a credit memorandum for $375 to compensate for the damage. c. On May 15, Baker discovers that 90 units are the wrong color. Baker keeps 54 of these units because Allied Parts sends a $110 credit memorandum to compensate. Baker returns the remaining 36 units to Allied Parts. Allied Parts restores the 36 returned units to its inventory. Prepare entries for Allied Parts to record the May 5 sale and each of the following separate transactions a through c using a perpetual inventory system.