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.

Apr. $1$ sold merchandise for $$7,200,$ with credit terms $\frac{n}{30}$; invoice dated April $1.$ The cost of the merchandise is $$4,320.$

Apr. $4$ The customer in the April $1$ sale returned $$800$ of merchandise for full credit. The merchandise, which had cost $$480,$ is returned to inventory.

Apr. $8$ Sold merchandise for $$3,100,$ with credit terms of $\frac{1}{10},\frac{n}{30}$; invoice dated April $8.$ Cost of the merchandise is $$2,170.$

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

$1$ Sold merchandise for $$7,200,$ with credit terms $\frac{n}{30}.$

$2$ The cost of the merchandise is $$4,320.$

$3$ The customer in the April $1$ sale returned $$800$ of merchandise for full credit.

$4$ The merchandise, which had cost $$480,$ is returned to inventory.

$5$ Sold merchandise for $$3,100,$ with credit terms of $\frac{1}{10},\frac{n}{30}.$

$6$ Cost of the merchandise is $$2,170.$

$7$ Rereived navment for the amount due from the Anril $1$

Note : $=$ journal entry has been entered