Piere Imports uses the perpetual system in accounting for merchandise inventory and had the following transactions during the month of October.

Oct. 2 Purchased merchandise at a $3,000 price, invoice dated October 2, terms 2/10, n/30.

Oct.10 Received a $500 credit memorandum (at full invoice price) for the return of merchandise that it purchased on October 2.

Oct.17 Purchased merchandise at a $5,400 price, invoice dated October 16, terms 2/10, n/30.

Oct.26 Paid for the merchandise purchased on October 17, less the discount.

Oct.31 Paid for the merchandise purchased on October 2. Payment was delayed because the invoice was mistakenly filed for payment today. This error caused the discount to be lost.

(a)	Prepare entries to record the above transactions assuming that Piere Imports records invoices at gross amounts.