Prepare the journal entry for the following.

$(1)$ Oct. $17$ sale. The merchandise sold had a cost of $$3,000.$

$(2)$ Oct. $23$ sales return. The merchandise returned had a cost of $$200.$

$(3)$ Oct. $28$ collection.

$($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before cred entries.$)$

No$.$ Date Account Titles and Explanation

$(1)$ Oct.

Debit

Credit

$($To record credit sale$)$