Perpetual and Periodic Systems$-$Recording Inventory$-$Related Entries Using the Gross Method

The following transactions all relate to Sharper Inc.$\text{'}$s purchase of merchandise inventory on December $10.$

Purchased inventory on December $10$ with a list price of $$10,500,$ a trade discount of $20\%,$ and with terms $\frac{2}{10},\frac{n}{30}.$

Returned $$1,400$ of inventory to the supplier on December $15.$

Reduced accounts payable by $$5,714$ due to a $$5,600$ cash payment to the supplier on December $19$ ; this payment was within the cash discount period.

Paid the remaining balance to the supplier on January $5$ of the following year.

o$.$ Prepare journal entries for the transactions $1$ through $4,$ assuming that the company uses the periodic inventory system and the gross method for recording purchase discounts.

Note: Round answers to the nearest whole dollar.