On May 11, Salam Co. accepts delivery of $30,000 of merchandise it purchases for resale from Hiyyah Corporation. With the merchandise is an invoice dated May 11, with terms of 3/10, n/90, FOB shipping point. The goods cost Hiyyah $20,000. On May 11, when the goods are delivered, Salam pays $335 to Express Shipping for delivery charges on the merchandise. On May 12, Salam returns $1,200 of goods to Hiyyah, who receives them one day later and restores them to inventory. The returned goods had cost Hiyyah $800. On May 20, Salam mails a check to Hiyyah Corporation for the amount owed. Hiyyah receives it the following day.

Required: Please prepare entries that Salam Co. records for these transactions.

(Note: Salam Company and Hiyyah Corporation use a perpetual inventory system.)