Maeves Store had the following transactions during December, the last month of the accounting period: Dec 1 Sold merchandise on credit for $7,000, cost $3,000, terms 1/10, n/30. Dec 3 Purchased merchandise for cash, $1,900. Dec 4 Purchased merchandise on credit for $5,600, terms 2/10, n/30. Dec 5 Issued a credit memorandum for $600 to a customer who returned merchandise purchased November 29, cost $400. Dec 11 Received payment for merchandise sold December 1. Dec 15 Received a credit memorandum for $600 for the return of faulty merchandise purchased on December 4. Dec 18 Paid freight charges of $50 for merchandise ordered last month. Dec 23 Paid for the merchandise purchased December 4 less merchandise returned.

Required: Prepare general journal entries to record these transactions, using a perpetual inventory system