Following are the merchandising transactions of Dollar Store.

November 1Dollar Store purchases merchandise for $1,400 on terms of 2/5, n/30, FOB shipping point, invoice dated November 1.November 5Dollar Store pays cash for the November 1 purchase.November 7Dollar Store discovers and returns $150 of defective merchandise purchased on November 1, and paid for on November 5, for a cash refund.November 10Dollar Store pays $70 cash for transportation costs for the November 1 purchase.November 13Dollar Store sells merchandise for $1,512 with terms n/30. The cost of the merchandise is $756.November 16Merchandise is returned to the Dollar Store from the November 13 transaction. The returned items are priced at $210 and cost $105 the items were not damaged and were returned to inventory.

Journalize the above merchandising transactions for the Dollar Store assuming it uses a perpetual inventory system and the gross method.