Journalize each of the following transactions assuming a perpetual inventory system. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Feb. 1 Sold merchandise with a cost of $1,900 for $2,900; terms 2/10, n/30, FOB destination. 2 Paid $265 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 $4,600 (cost of sales $3,080); 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 $1,280 (cost of sales $800). 28 The customer of February 4 paid the amount owing.