Please create a journal entry for this

[The following information applies to the questions displayed below] Kelly Creations is a wholesaler of hair supplies. Kelly Creations uses a perpetual inventory system. The following transactions (summarized) have been selected for analysis: a. Sold merchandise for cash (cost of merchandise $30,237 ). b. Recelved merchandise returned by customers as unsatisfactory (but in perfect condition) for cash refund (original cost of merchandise $260 ). c. Sold nerchandise (costing $5,890 ) to a customer on account with terns n/60. d. collected half of the balance oired by the custoeer in (c). e. Granted a partial allowance relating to credit sales the custceer in (c) had not yet pald. f. Anticipote further returns of merchandise (costing s1eo) after year-end froe sales made dorins the year. 3. Prepare journal entries to record transactions (a)-(f). (If no entry is required for o transoction/event, celect "No Journal Entry Required" in the first account field.) Journal entry worksheet 23 6 Sold merchandise for $53,760 cash. Record the entry. Mnte: Enter debits before credits