Make journal entries for the following business transactions:

10/1/2019 Purchased shelving units (furniture) for $27,000 cash and video game platforms and televisions (equipment) for $10,000. These will be used in the store. The furniture have an estimated $800 salvage value and the equipment has no estimated salvage value. Estimated useful lives are as follows: Furniture = 4 years, Equipment = 6 years

10/2/2019 Purchased copies of several different new video game titles to be held for sale. The video games cost a total of $1,378 ($26 for each game) and half of this was paid in cash and the other half was on credit

10/4/2019 Returned 4 copies of a new video game title purchased on 10/2 to the manufacturer. This was an error in ordering.