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Newell Company completed the following transactions in October: Credit Sales Sales Returns Date Amount Date Terms Date of Collection Oct. 8 Oct. 3 Oct. 11 Oct. 17 Oct. 14 Oct. 16 Amount $ 900 1,200 5,000 1,700 2,000 2/10, n/30 3/10, n/30 1/10, n/30 2/10, n/60 2/10, n/30 $ 200 1,000 Oct. 20 Oct. 29 Oct. 21 Oct. 23 200 Oct. 27 Oct. 23 Oct. 27 300 Oct. 28 Instructions Prepare the journal entry for the (1) Oct. 17 sale. The merchandise sold had a cost of $3,500. (2) Oct. 23 sales return. The merchandise returned had a cost of $140. (3) Oct. 28 collection. (a) Newell uses a perpetual inventory system