Nestl, a Switzerland-based company, uses a sales journal, a purchases journal, a cash receipts journal, a cash disbursements journal, and a general journal. All amounts in millions of Swiss franc, CHF.

1. Nestl purchased CHF 17,000 of merchandise on credit from suppliers.
2. Nestl sold CHF 94,000 of merchandise (cost is CHF 42,300) on credit to customers.
3. A key customer returned CHF 2,400 of (worthless) merchandise to Nestl (assume the cost of this merchandise is left in cost of goods sold).

1-a Journalize the Nestl transactions that should be recorded in the general journal. (Enter your answers in millions of Swiss franc. If the transaction is not recorded in the general journal, select "Not recorded in general journal" in the first account field.)