Patel Supply Corporation is a wholesaler of hair supplies. Patel Supply uses a perpetual inventory system. The following transactions $($summarized$)$ have been selected for analysis:

a$.$ Sold merchandise for cash $($cost of merchandise $$34,557).$ $ $61,440$

b$.$ Received merchandise returned by customers as unsatisfactory $($but in perfect condition$)$ for cash refund $($original cost of merchandise $$380).410$

c$.$ Sold merchandise $($costing $$9,310)$ to a customer on account with terms n$/60.19,600$

d$.$ Collected half of the balance owed by the customer in $($c$).9,800$

e$.$ Granted a partial allowance relating to credit sales the customer in $($c$)$ had not yet paid. $192$

f$.$ Anticipate further returns of merchandise $($costing $$300)$ after year$-$end from sales made during the year. $420$

PA$6-3($Algo$)$ Part $3$

Prepare journal entries to record transactions $($a$)($f$).($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$