Johns Specialty Store uses a perpetual inventory system. The following are some inventory transactions for the month of May 2018: Johns purchased merchandise on account for $5,600. Freight charges of $600 were paid in cash. Johns returned some of the merchandise purchased in (1). The cost of the merchandise was $900 and Johns account was credited by the supplier. Merchandise costing $3,100 was sold for $5,800 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.)