MBC Inc. uses a periodic inventory system. During April, 2015, the following transactions occurred: Apr 3 Purchased $2,000 of merchandise, terms 3/10, n/60. 6 Returned $300 of the merchandise purchased on April 3. 7 Paid freight charges of $150 with cash on goods purchased on April 3. 12 Paid for the goods purchased on April 3. 13 Sold goods on credit for $1,000, terms 2/10, n/45. 14 The customer of April 13 returned $300 of the goods. 23 Received payment from the customer of April 13. The journal entry for sales on April 13 is