E$5\mathrm{.}4($LO $3),$ AP Refer to the information in E$5\mathrm{.}3$ for Olaf Corp. and the following additional information.

Exercises $5-43$

The cost of the merchandise sold on April $3$ was $$19,000.$

Journalizes sales transactions.

The cost of the merchandise returned on April $8$ was $$2,300.$

DeVito uses a perpetual inventory system.

Instructions

Record the transactions in the books of DeVito.