Journalize the following transactions for Park Gift Shop. Explanations are not required. Park uses a perpetual inventory system.

Mar. $5$: Purchased $$4,400$ of merchandise inventory on account, $\frac{3}{10},\frac{n}{30}$ and FOB shipping point.

Mar. $9$: Returned $$700$ of defective merchandise purchased on March $5.$

Mar. $11$: Paid the freight bill of $$250$ on the March $5$ purchase.

Mar. $12$: Sold merchandise inventory on account for $$5,200.,$ terms $\frac{2}{15},\frac{n}{30}.$ These goods cost the company $$3,700.$

Mar. $14$: Paid amount owed on credit purchase of March $5,$ less the return and the discount.

Mar. $25$: Received cash from the March $12$ customer, less the discount.