Blitzen Co. goods purchased to account, list price $20,000, trade discount 25%, FOB shipping point terms, 2/10, n/30, $650 prepaid shipping costs added to invoice.

Cupid Co. goods purchased on account, $8,000, FOB destination, 1/10, n/30.

Donner Co. goods sold to his name, $9,800, terms 2/10, n/30. The cost of goods sold was $5,800.

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

Blitzen Co was paid in full within the loan term.

Donner Co. Merchandise received refunded from $1,800 in sales. The cost of the returned merchandise was $1,080.

Full payment was made to Cupid Co within the loan term.

Received cash on account from Donner Co.

Perpetual inventory records show that $85,000 of goods should be ready. Physical inventory shows $81,350 in merchandise available.

required :

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