Presented below are the inventory and accounts receivable transactions related to Dylan Motors for the month ended 31 August 2022. The perpetual inventory system is adopted by the business. Aug. 2 Purchase 10 units of motor engines from a supplier on credit for $3,000 each, credit terms: 2/15, n/30. A freight cost of $600 is paid by Dylan Motors. Aug. 7 Return 1 unit to the supplier due to quality issues. Aug. 10 Sold 3 units of motor engines on credit at a price of 8,000 per unit, credit terms: 2/9, n/30. The inventory was purchased on 2 August. Aug 15 Pay the supplier in full for the purchase made on 2 August. Aug 25 It was confirmed that an account receivable of $3,680 was uncollectable and the debt should be written off. Dylan Motors uses the allowance method to account for bad debts. Aug 31 The balance in account receivable at the end of the month is $38,550. The estimated bad debt expense is$1,927.50 determined by the ageing method. The credit balance in the Allowance for Doubtful Debts account before adjustment on 31 August is $1,230. Required: Prepare journal entries to record the above transactions. Narrations are NOT required.