Ivanhoe Wholesalers uses a perpetual inventory system.

Mar$\mathrm{.}1$ Stellar Stores purchases $$9,400$ of merchandise for resale from Ivanhoe Wholesalers, terms $2/10,$ n$/30,$ FOB shipping point. $1$

$2$ The correct company pays $$135$ for the shipping charges.

$3$ Stellar returns $$1,200$ of the merchandise purchased on March $1$ because it was the wrong colour. Ivanhoe gives Stellar a $$1,200$ credit on its account.

$21$ Stellar Stores purchases an additional $$13,000$ of merchandise for resale from Ivanhoe Wholesalers, terms $2/10,$ n$/30,$ FOB destination.

$22$ The correct company pays $$195$ for freight charges.

$23$ Stellar returns $$600$ of the merchandise purchased on March $21$ because it was damaged. Ivanhoe gives Stellar a $$600$ credit on its account.

$30$ Stellar paid Ivanhoe the amount owing for the merchandise purchased on March $1.$

$31$ Stellar paid Ivanhoe the amount owing for the merchandise purchased on March $21.$ Additional information:

Mar.

$1$ Ivanhoe's cost of the merchandise sold to Stellar was $$3,800.$

$3$

Ivanhoe's cost of the merchandise returned by Stellar was $$485.$ As the merchandise was not damaged, it was returned to Ivanhoe's inventory.

$21$ Ivanhoe's cost of the additional merchandise sold to Stellar Stores was $$5,255.$

$23$ Ivanhoe's cost of the merchandise returned by Stellar was $$243.$ As the merchandise was damaged, it was put in the recycling bin. $($a$)$

Prepare Ivanhoe Wholesalers' journal entries to record the sales transactions with Stellar. Remember to record the freight and cash receipt transactions as appropriate. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$