Oak Company makes sunglasses. On March 1, 2020, Oak Company sells merchandise costing $150,000 to Sunglass Shop. Sunglass Shop buys the merchandise on account, agreeing to pay $320,000 with terms 2/15, n/30. On March 3, Sunglass Shop returns goods costing $3,000 and Oak Company credits their account for $5,000. The returned merchandise is in good condition, and Oak Company puts the merchandise back in their warehouse for sale. On March 8, 2020, Sunglass Shop pays what they owe. Required: From the perspective of Sunglass Shop, record all relevant journal entries