Johns Specialty Store uses a perpetual inventory system. The following are some inventory transactions for the month of May 2018:

1. Johns purchased merchandise on account for $6,300. Freight charges of $950 were paid in cash.
2. Johns returned some of the merchandise purchased in (1). The cost of the merchandise was $1,250 and Johns account was credited by the supplier.
3. Merchandise costing $3,450 was sold for $6,500 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.)