Journalize the following transactions for Griffin Company. Assume a perpetual inventory system. Also, assume a constant gross profit ratio for all items sold. Make sure to enter the day for each separate transaction.

1. October 1 Sold goods costing $3,600 to Barnes Company for cash, $6,000.

2. October 7 Barnes Company returned undamaged merchandise, purchased on October 1, for a cash refund, $670.