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.