Ceres Computer Sales uses the perpetual inventory system and had the following transactions during December. Answers may vary.

DEC.1 Ceres SOLD merchandise to ABC, Inc. on cedit for $7,000, terms 2/10, n/30. The items sold had a cost of $2,500.

DEC.6 Ceres PURCHASED merchandise from Jones, Inc. on credit for $2,000, terms 1/10, n/30.

DEC.7 ABC, Inc. returned $700 of goods purchased on Dec.1 (original cost of the goods to ABC is$250).

DEC.11 ABC, Inc. pays amount owed from purchase on Dec.1 (within discount period).

DEC.12 Ceres receives an allowance of $200 for goods purchased on Dec.6.

DEC.14 Ceres pays for goods purchased on Dec.6 (within discount period).

Prepare the General Journal entries to record these transactions.