Johns Specialty Store uses a perpetual inventory system. The following are some inventory transactions for the month of May:

1. Johns purchased merchandise on account for $6,000. Freight charges of $800 were paid in cash.
2. Johns returned some of the merchandise purchased in (1). The cost of the merchandise was $1,100 and Johns account was credited by the supplier.
3. Merchandise costing $3,300 was sold for $6,200 in cash.

Required: Prepare the necessary journal entries to record these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

1a) Record the merchandise purchased on account for $6,000.

1b) Record the freight charges of $800.

2) Record the return of merchandise costing $1,100.

3a) Record the sale of merchandise for $6,200 in cash.

3b) Record the cost of goods sold for $3,300.