Hello, I was wondering how to prepare journal entries for these following sales transactions? It says that Blossom uses a perpetual inventory system.

Jan. 2 Blossom sold $10,000 of merchandise to Xiaoyan Company, terms n/30, FOB shipping point. The cost of the merchandise sold was $3,950.

4 The correct company paid freight costs of $155.

6 Xiaoyan returned $1,000 of the merchandise purchased on January 2 because it was not needed. The cost of the merchandise returned was $393, and it was restored to inventory.

Feb. 1 Blossom received the balance due from Xiaoyan.