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 $7,000, with credit terms n/30; invoice dated April 1. The cost of the merchandise is $4,200.
April 4	The customer in the April 1 sale returned $780 of merchandise for full credit. The merchandise, which had cost $468, is returned to inventory.
April 8	Sold merchandise for $3,000, with credit terms of 1/10, n/30 invoice dated April 8. Cost of the merchandise is $2,100.
April 11	Received payment for the amount due from the April 1 sale less the return on April 4.