Bridgeport Inc. uses a perpetual inventory system. During April, the following transactions occurred:

Apr	3	Purchased $2,400 of merchandise, terms 3/10, n/60.
	6	Returned $500 of the merchandise purchased on April 3.
	7	Paid freight charges of $190 on goods purchased on April 3.
	12	Paid for the goods purchased on April 3.
	13	Sold goods costing $640 on credit for $1,400. Estimated returns are 10%.
	14	The customer of April 13 returned $340 of the goods that had a cost of $220.
	23	Received payment from the customer of April 13.