follow same format all the way through please

Hughes Hair Design is a wholesaler of hair supplies. Hughes Hair Design uses a perpetual inventory system. The following transactions (summarized) have been selected for analysis: a. Sold merchandise for cash (cost of merchandise $35,637 ) . b. Received merchandise returned by customers as unsatisfactory (but in perfect condition) for cash refund (original cost of merchandise $410 ). c. Sold merchandise (costing $10,165 ) to a customer on account with terms n/60. d. Collected half of the balance owed by the customer in (c). e. Granted a partial allowance relating to credit sales the customer in (c) had not yet paid. f. Anticipate further returns of merchandise (costing $330 ) after year-end from sales made during the year. $63,360 440 21,400 10,700 198 450 Prepare journal entries to record transactions (a)(f). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet 5678 The merchandise sold had a cost of $35,637. Record the entry. Note: Enter debits before credits