Myu Distributors began the period with no merchandise inventory on hand. The following events occurred during the period:

Purchased goods for $84,000, terms 1/10, n/30.

Returned $600 of the shipment for credit.

Paid $274 freight on the shipment.

Paid the invoice within the discount period

Sold half of the goods on hand for a total of $67,200, terms 3/15, n/45 to Mura Market.

Provided a 6% allowance to Mura Market for returned goods.

Record the journal entries for the above transactions. Myu Distributors uses the perpetual inventory method.