On February 1, Malak Wholesale Inc. has an inventory of 45 birdhouses at a cost of $35 each. The company uses a periodic inventory system. During February the following transactions occurred: 3-Feb Purchased 20 bird houses at $38 each. 9-Feb Paid freight of $70 on the birdhouses purchased Feb 3. 14-Feb Returned 2 birdhouses purchased Feb 3 because they were damaged. 21-Feb Sold 16 bird houses costing $560 (including freight) for $62 each, terms n/30 to Hawkeye Corp. 24-Feb Granted credit on account to Hawkeye Corp. for $124 relating to the return of 2 birdhouses. Required: Prepare the journal entries for each of the transactions listed above