Allied Parts was organized on May 1, 2015, and made its first purchase of merchandise on May 3. The purchase was for 1,600 units at a price of $11 per unit. On May 5, Allied Parts sold 960 of the units for $15 per unit to Baker Co. Terms of the sale were 2/10, n/60.

a.	On May 7, Baker returns 336 units because they did not fit the customer's needs. Allied Parts restores the units to its inventory.
b.	On May 8, Baker discovers that 80 units are damaged but are still of some use and, therefore, keeps the units. Allied Parts sends Baker a credit memorandum for $560 to compensate for the damage.
c.	On May 15, Baker discovers that 96 units are the wrong color. Baker keeps 58 of these units because Allied Parts sends a $116 credit memorandum to compensate. Baker returns the remaining 38 units to Allied Parts. Allied Parts restores the 38 returned units to its inventory.

Prepare entries for Allied Parts to record the May 5 sale and each of the above separate transactions using a perpetual inventory system.