Handy Howard's Incorporated, is a student co-op. Handy Howard uses a perpetual inventory system. The following transactions (summarized) have been selected for analysis:

a. Sold merchandise for cash (cost of merchandise $177,270). $ 324,500

b. Received merchandise returned by customers as unsatisfactory (but in perfect condition) for cash refund (original cost of merchandise $672). 1,630

c. Sold merchandise (costing $10,620) to a customer on account with terms n/30. 23,600

d. Collected half of the balance owed by the customer in (c). 11,800 e. Granted a partial allowance relating to credit sales the customer in (c) had not yet paid. 1,460

f. Anticipate further returns of merchandise (costing $236) after month-end from sales made during the month. 880

Prepare journal entries to record transactions (a) to (f). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)