Elkins Corporation uses the PERPETUAL inventory and the GROSS method. On March 1, it purchased $50,000 of inventory, terms 2/10, n/30. On March 3, Elkins returned goods that cost $5,000. On March 9, Elkins sold inventory with cost of $30,000 for $45,000 (in cash).

Please journalize these transactions and explain! I need to see how you get it.