do journal please

3 Purchased 15 Model 77DX light fixtures on account from Devin Electric at total cost of $600; terms n/30. 5 Sold 10 model U67 light fixtures for cash for $280 total. The cost of these 10 fixtures amounted to $180. 6 Our customer returned 8 model U67 light fixtures. We gave the customer a $224 cash refund. 10 We issued a debit memo for $320 to Devin Electric for 8 model 77DX light fixtures that came in damaged in the shipment of February 3