Cullumber Wholesalers uses a perpetual inventory system.

Mar. 1		Stellar Stores purchases $8,900 of merchandise for resale from Cullumber Wholesalers, terms 2/10, n/30, FOB shipping point.
2		The correct company pays $170 for the shipping charges.
3		Stellar returns $1,100 of the merchandise purchased on March 1 because it was the wrong colour. Cullumber gives Stellar a $1,100 credit on its account.
21		Stellar Stores purchases an additional $11,500 of merchandise for resale from Cullumber Wholesalers, terms 2/10, n/30, FOB destination.
22		The correct company pays $180 for freight charges.
23		Stellar returns $450 of the merchandise purchased on March 21 because it was damaged. Cullumber gives Stellar a $450 credit on its account.
30		Stellar paid Cullumber the amount owing for the merchandise purchased on March 1.
31		Stellar paid Cullumber the amount owing for the merchandise purchased on March 21.

Additional information:

Mar. 1		Cullumbers cost of the merchandise sold to Stellar was $3,900.
3		Cullumber's cost of the merchandise returned by Stellar was $482. As the merchandise was not damaged, it was returned to Cullumbers inventory.
21		Cullumbers cost of the additional merchandise sold to Stellar Stores was $5,039.
23		Cullumbers cost of the merchandise returned by Stellar was $197. As the merchandise was damaged, it was put in the recycling bin.

Prepare Cullumber Wholesalers journal entries to record the sales transactions with Stellar. Remember to record the freight and cash receipt transactions as appropriate. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)