Marvelous Merchandising charges GST on all its sales at the rate of 5% and pays GST on all its purchases at the rate of 5%. For purposes of this question, any applicable PST is ignored. The following are transactions for the month of May, and June remittance.

May	8	Purchased inventory, on account, FOB destination, from Stranhern Wholesale $1,500 plus applicable GST.
	10	Returned defective merchandise to Stranhern, $400 plus applicable GST.
	12	Sold merchandise to Dainty Store on account for $4,000 plus applicable GST. FOB shipping point. Cost of the merchandise sold was $3,250.
	28	Collected balance on account from Dainty Store.
	30	Paid balance on account to Stranhern.
June	15	Remitted the GST for the May transactions.

Prepare the journal entries for Marvelous Merchandising for the month of May, assuming that Marvelous Merchandising uses a perpetual inventory system.