Merchandise with a retail price of $5,800 and cost of $2,000 is sold on account, subject to the following terms:FOB destination, 1/10, n/30.The shipping costs $50.Merchandise with a retail price of $900 and cost of $400 is returned, and the seller issues a credit.The correct amount is received within the discount period.

In the following journal, record from the seller's perspective:

(a)The sale of the merchandise.

(b)The payment of the delivery charges.

(c)The return of the merchandise.

(d)The receipt of payment from the customer.