Hijrah Mart engaged in the following transactions in April 2022: April 7 Sold merchandise on credit to En. Amin, terms 2/10, n/30, FOB shipping point, RM3,000 (cost RM1,800) 8 Purchased merchandise on credit from Borong Jaya, terms 2/10, n/30, FOB shipping point, RM6,000. 9 Paid Borong Jaya for shipping charges on merchandise purchased on 8 April, RM254. 10 Purchased merchandise on credit from Nusa Asia, terms 2/10, n/30, FOB shipping point, RM9,600, including RM600 freight costs paid by Nusa Asia. 11 Sold merchandise on credit to Koperasi Jitra, terms 2/10, ; n/30, FOB shipping point, RM2,400 (cost RM1,440). 11 Returned RM600 of the merchandise received from Borong Jaya on 8 April. 13 Received cheque from En. Amin for his purchase on 7 April. 15 Sold merchandise for cash, RM1,800 (cost RM1,080). 17 Paid Nusa Asia for purchase of 10 April. 18 Paid Borong Jaya the balance from the transactions of 8 April and 11 April. 20 Accepted from Koperasi Jitra a return of merchandise, which was put back in inventory, RM200 (cost RM120). REQUIRED: Prepare journal entries to record the transactions. Hijrah Mart uses the perpetual inventory system.