Gifty Gift Shop uses a perpetual inventory system. Journalize the following transactions for Gifty Gift Shop. Explanations are not required. $($Record debits first, then credits. Exclude explanations from journal entries. Assume the company records sales at the gross amount. Round all numbers to the nearest whole dollar.$)$

View the transactions.

Feb. $3$: Purchased $$3,000$ of merchandise inventory on account under terms $\frac{2}{10},\frac{n}{E}OM$ and FOB shipping point from Curby's Herbs.

$\backslash$table$[[$Date$,$Accounts,Debit$],[,,]]$

Feb. $7$: Returned $$100$ of defective merchandise purchased on February $3.$

$\backslash$table$[[$Date$,$Accounts,Debit$],[$Feb$.7],[,,],[,,],[,\%,]]$

Feb. $9$: Paid freight bill of $$200$ on February $3$ purchase.

$\backslash$table$[[$Date$,$Accounts,Debit$],[$Feb$.9],[,,],[,,],[,,]]$

Credit

Transactions

Feb. $3$ Purchased $$3,000$ of merchandise inventory on account under terms $\frac{2}{10},\frac{n}{E}OM$ and FOB shipping point from Curby's Herbs.

Feb. $7$ Returned $$100$ of defective merchandise purchased on February $3.$

Feb. $9$ Paid freight bill of $$200$ on February $3$ purchase.

Feb. $10$ Sold merchandise inventory on account for $$4,300$ to Nyasa Pilates. Payment terms were $\frac{1}{15},\frac{n}{30}.$ These goods cost the company $$2,150.$

Feb. $12$ Paid amount owed on credit purchase of February $3,$ less the return and the discount.

Feb. $16$ Granted a sales allowance of $$800$ on the February $10$ sale.

Feb. $23$ Received cash from Nyasa Pilates in full settlement of their debt, less the allowance and the discount.