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

Feb.	1	Sold merchandise with a cost of $1,800 for $2,700; terms 2/10, n/30, FOB destination.
	2	Paid $255 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 $4,400 (cost of sales $2,880); 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 $1,260 (cost of sales $780).
	28	The customer of February 4 paid the amount owing.