I need help putting this into a journal:

The transactions listed below are typical of those involving New Books Inc. and Readers Corner. New Books is a wholesale merchandiser and Readers Corner is a retail merchandiser. Assume all sales of merchandise from New Books to Readers Corner are made with terms 2/10, n/30, and that the two companies use perpetual inventory systems. Assume the following transactions between the two companies occurred in the order listed during the year ended August 31, 2013.

• 1.Recordthesalesonaccountof$550,000toReadersCorner.
• 2. Record the cost of goods sold of $415,000.
• 3. Record the return of $10,000 unsatisfactory merchandise by Readers Corner for which credit was given to the customer.
• 4. Record the receipt of payment in full from Readers Corner.