Prepare journal entries to record the following transactions of Recycled Fashion retail store. Recycled Fashion uses a perpetual inventory system and the gross method.

March 3	Purchased $1,180 of merchandise from GreenWorld Company with credit terms of 2/15, n/60, invoice dated March 3, and FOB shipping point.
March 4	Paid $80 cash for shipping charges on the March 3 purchase.
March 5	Returned to GreenWorld unacceptable merchandise that had an invoice price of $130.
March 18	Paid GreenWorld for the March 3 purchase, net of the discount and the returned merchandise.
March 19	Purchased $440 of merchandise from PeopleFirst Corporation with credit terms of 1/10, n/30, invoice dated March 19, and FOB destination.
March 21	After negotiations, received from PeopleFirst a $40 allowance (for scuffed merchandise) toward the $440 owed on the March 19 purchase.
March 29	Sent check to PeopleFirst paying for the March 19 purchase, net of the allowance and the discount.