Journal EntriesPerpetual Inventory

Joan Ziemba owns a small variety store. The following transactions took place during March of the current year.

Mar. 3	Purchased merchandise on account from City Galleria, $3,050.
7	Paid freight charge on merchandise purchased $215.
13	Sold merchandise on account to Amber Specialties, $3,390. The cost of the merchandise was $2,150.
18	Received a credit memo from City Galleria for merchandise returned, $680.
22	Issued a credit memo to Amber Specialties for merchandise returned, $610. The cost of the merchandise was $320.

Journalize the transactions in a general journal using the perpetual inventory method. If an amount box does not require an entry, leave it blank.