Do journal entrys for following transactions

December 19: Received customer purchase order in the mail from the University of Southern Iowa (USI) for 100 shoulder pad sets at the price of $75 and 100 knee pads at the price of $30, approved their credit and shipped the goods.All goods ordered were shipped, except only 56 shoulder pad sets were available for shipment. Customer paid for the shipping cost.Invoice was also sent to the customer.

December 22: Received merchandise and invoice from Velocity Sporting Goods as listed on the purchase order we sent to them. The invoiced total is $2845.All merchandise listed on PO was delivered in good condition and in the quantities ordered.The goods were immediately placed in the inventory warehouse.

December 26: Received the 56 shoulder pads returned from USI (the return has been authorized by your company) for credit against their account balance. The check of payment for the remaining amount (after sales return) was received.The check was deposited.