Journalize each of the following transactions assuming a perpetual inventory system.

Feb.	1	Sold merchandise with a cost of $2,150 for $3,400; terms 2/10, n/30, FOB destination.
	2	Paid $290 to ship the merchandise sold on February 1.
	3	The customer of February 1 returned half of the amount purchased because it was the incorrect product; it was returned to inventory.
	4	Sold merchandise to a customer for $3,500 (cost of sales $1,980); terms 2/10, n/30, FOB destination.
	11	Collected the amount owing from the customer of February 1.
	23	Sold merchandise to a customer for cash of $1,170 (cost of sales $690).
	28	The customer of February 4 paid the amount owing.

Record sale of merchandise for $3,400; terms 2/10, n/30, FOB destination.

Record cost of sale $2,150 of merchandise sold on February 1.

Record delivery expenses for goods sold $290.

• Record return of merchandise.

Record the return merchandise to inventory.

Record sale of merchandise for $3,500; terms 2/10, n/30, FOB destination.

Record cost of sales $1,980 of merchandise sold on February 4.

Record the collection of amount owed by the customer for sale made on February 1.

Record sale of merchandise for $1,170 for cash.

Record cost of sales of $690 for merchandise sold on February 23.

Record the collection of amount owed by the customer for sale made on February 4.