Camino Tires Company uses a perpetual inventory system for its business. During February, the company had the following merchandising transactions.

Feb 3.	Purchased merchandise inventory for $8,400 on account with credit terms of 2/10, n/30, FOB shipping point; invoice dated February 3.
Feb 4.	Discovered and returned $700 of defective merchandise from the purchase of February 3.
Feb 5.	Paid shipping costs of $250 in cash.
Feb 11.	Purchased merchandise inventory for $6,500 on account with credit terms of 2/10, n/30, FOB destination; invoice dated February 11.
Feb 13.	Discovered that all merchandise in the February 11 purchase were not correct size, but they still could be sold. An allowance of $1,000 was negotiated with the supplier which reduced accounts payable.
Feb 15.	Paid cash for the remaining amount of the February 3 purchase. Due to an employee error, the company missed the discount period.
Feb 20.	Paid cash for the remaining amount due of the February 11 purchase and took the appropriate discount.
Feb 23.	Sold merchandise to a customer for $8,000 on account with credit terms of 3/5, n/30, FOB shipping point; invoice dated February 23. The cost of the merchandise was $4,500.
Feb 25.	The customer returned $2,100 of the merchandise that had a cost of $1,175.
Feb 28.	The customer paid the remaining amount due from the sale of February 23 and took the appropriate discount.

Required:

Prepare a general journal entry to record each of the transactions above. In each journal entry, the debit(s) should come first.

The preferred format of each journal entry should be as follows:

Account Name	Debit Amount	Credit Amount