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

Feb 1 Purchased $17,000 of merchandise inventory; terms 1/10, n/30.

Feb 3 Returned defective inventory worth $3,250.

Feb 11 Paid for the merchandise purchased on February 1.

Apr 5 Sold merchandise to a customer for $6,800; terms 1/10, n/30 (cost of sales $4,080).

Apr 8 Sold merchandise for $12,400; terms 1/10, n/30 (cost of sales $7,440).

Apr 15 Collected the amount owing from the credit customer of Apr 5.

May 4 The customer of April 8 paid the balance owing.