Prepare journal entries to record each of the following sales transactions of a merchandising company. The company uses a perpetual inventory system and the gross method.

April $1$ Sold merchandise for $$3,800,$ with credit terms $n/30$; invoice dated April $1.$ The cost of the merchandise is $$2,280.$

April $4$ The customer in the April $1$ sale returned $$460$ of merchandise for full credit. The merchandise, which had cost $$276,$ is returned to inventory.

April $8$ Sold merchandise for $$1,400,$ with credit terms of $1/10,$ n$,30$; invoice dated April $8.$ Cost of the merchandise is $$980.$

April $11$ Received payment for the amount due from the April $1$ sale less the return on April $4.$