Garfunkle Company had the following four transactions during January 2012:

January 3	Purchased 200 hair dryers from Hot Aire Corporation for $30 each, terms n/30.
January 5	Sold 50 hair dryers purchased on January 3 for $50 each, terms n/30.
January 15	Returned five of the hair dryers purchased on January 3 because they were defective.
January 22	A customer returned two hair dryers purchased on January 5 because they were defective.

Given the information above, with the perpetual inventory method, make the journal entries for all four transactions. Label by date.