Jan $2$ Sold merchandise to Better Company on account, $$30,750,$ n$/$eom$.$ The Cost of Goods Sold was $$16,440.$

Jan $3$ Purchased merchandise from Smart Company on account, $$9,900,2/15,$ n$/30,$ FOB Destination

Jan $6$ Purchased merchandise from Yankee Company on account, $$24,375$ list with trade discount of $10\%,1/10,$ n$/30,$ FOB Shipping Point. Yankee prepaid the freight and added to the invoice, $$170.$

Jan $16$ Paid Yankee for merchandise purchased on January $6.$

Jan $17$ Returned some of the merchandise purchased from Smart Company, $$1,200.$

Jan $18$ Paid Smart what we owed, less the return.

Jan $20$ Received cash from Better.

Jan $23$ Sold merchandise using VISA, $$17,940.$ Cost of Goods Sold was $$11,940.$

Jan $30$ Paid VISA fee of $$100.$

Jan $31$ Paid Better a refund for merchandise returned, $$938.$ Cost was $$638.$

Jan $31$ During May, printed a coupon with each customer$$s sales receipt for $$3$ off the customer$$s next purchase of over $$25.$ The coupons may be redeemed during February. Of the total of $35,000$ coupons printed, it is estimated that $75\%$ will be redeemed.

REQUIRED: Using the Perpetual Inventory Method, record the journal entries for the transactions above. Show your work how you found the amounts using.