John's Specialty Store uses a periodic inventory system. The following are some inventory transactions for the month of May 2013:

1.	John's purchased merchandise on account for $5,400. Freight charges of $500 were paid in cash.
2.	John?s returned some of the merchandise purchased in (1). The cost of the merchandise was $800 and John?s account was credited by the supplier.
3.	Merchandise costing $3,000 was sold for $5,600 in cash Prepare the necessary journal entries to record these transactions. (If no entry is required for a particular transaction, select "No journal entry required" in the first account field.) Record the purchased merchandise on account for $5,400 Record the payment of freight charges for $500. Record the purchase return for $800. Record the merchandise sold for $5,600. Record the entry of cost of goods sold.