Hello. i need assistance for the below journal entries, please. thank you

May 6 - Sold merchandise on accounts, list price P500,000, terms, 10\%, 5/15, n/30, FOB shipping point, freight collect, P25,000. May 7 - Retruned merchandise purchase on May 1, amounting to P5,000. fipight eollect, P2s,000. JOURNAL ENTRIES, ASSUMING THE PURCHASES AND SALES TRANSACTIONS ARE VAT EXCLUSIVE Give the journal entries after each transactions, assuming the entity is VAT registered and VAT is exclusive. May 1 - Purchase on account, P200,000; terms 20%;3/15,n/30, FOB shipping point, freight collect, P5, 000. \begin{tabular}{|c|c|c|c|c|} \hline DATE & PARTICULARS & F & DEBIT & CREDIT \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} May 6 - Sold merchandise on accounts, list price P500,000, terms, 10\%, 5/15,n/30; FOB shipping point, freight collect, P25,000. \begin{tabular}{|c|c|c|c|c|} \hline DATE & PARTICULARS & F & DEBIT & CREDIT \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} May 7 - Retruned merchandise purchase on May 1, amounting to P5,000. \begin{tabular}{|c|c|c|c|c|} \hline DATE & PARTICULARS & F & DEBIT & CREDIT \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \multicolumn{5}{|c|}{ May 21 - Collected the account sold on May 6} \\ \hline DATE & PARTICULARS & F & DEBIT & CREDIT \\ \hline \end{tabular}