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may 3 / ernie sold merchandise to kenny for $5,600, fob shipping point, on terms 1/10, n/30 the merchandise cost $3,000 may 8/ kenny returned

may 3 / ernie sold merchandise to kenny for $5,600, fob shipping point, on terms 1/10, n/30 the merchandise cost $3,000
may 8/ kenny returned $300 of merchandise to ernie (cost = $180)
may 13 / kenny paid ernie the balance due
may 14 / the responsible party paid freight charges of $100
record journal entry for all

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