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 $3,200, with credit terms n/30; invoice dated April 1. The cost of the merchandise is $1,920. Apr. 4 The customer in the April 1 sale returned $400 of merchandise for full credit. The merchandise, which had cost $240, is returned to inventory. Apr. 8 Sold merchandise for $1,100, with credit terms of 1/10, n/30 invoice dated April 8. Cost of the merchandise is $770. Apr. 11 Received payment for the amount due from the April 1 sale less the return on April 4.