please make journal entries for the following:

1. Sold merchandise for $3,000 on account. the Cost of the merchanside was $2500. Journalize the entry for the sale.

2. Customer returned merch for $600 credit. Write the journal entry for the return.

3. the cost of the merch returned in the previous question was $300. write the journal entry to account for the cost of the merchandise returned.

4. Purchased merchandise on account for 5,000 and the seller prepaid shipping charges of $100 and added it to the invoice amount

5. At the end of the year there was $800 in shrinkage.