Campus Stop Inc. is a student co-op. On January 1, 2017, the beginning inventory was $150,000, the trade receivables balance was $4,000, and the allowance for doubtful accounts had a credit balance of $800. Campus Stop uses a perpetual inventory system.

The following transactions (summarized) occurred during 2017:

a.	Sold merchandise for $275,000 cash; the cost of sales is $137,500.
b.	Received merchandise returned by customers as unsatisfactory and paid a cash refund of $1,600; the returned merchandise had cost $800.
c.	Purchased merchandise from vendors on credit, terms 3/10, n/30, as follows:
	i. August Supply Company, invoice price, $5,000.
	ii. Other vendors, invoice price, $120,000.
d.	Purchased equipment for use in store for cash, $2,200.
e.	Purchased office supplies for future use in the store; paid cash, $700.
f.	Paid freight on merchandise purchased, $400 cash.
g.	Paid trade payables in full during the period as follows:
	i. Paid August Supply Company after the discount period, $5,000.
	ii. Paid other vendors within the discount period, $116,400.

Required:

Prepare journal entries for each of the preceding transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)