Kangaroo Jim Company reported beginning inventory of 460 units at a per unit cost of $10. It had the following purchase and sales transactions during the year:

January 14 Sold 380 units at unit sales price of $30 on account.

April 9 Purchased 370 additional units at a per unit cost of $10 on account.

September 2 Sold 320 units at a sales price of $35 on account.

December 31 Counted inventory and determined 130 units were still on hand.

Required: Record each transaction, assuming that Kangaroo Jim Company uses a perpetual inventory system. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)