Read the description of following transactions that are required during the accounting period for Mario's Electronics.

1. Sold $2,200 in merchandise on credit. The transaction did not involve sales tax.
2. Gave a $600 allowance to a credit customer for damaged merchandise. The original sale was subject to 8% sales tax.
3. Received a check for $200 from a credit customer on account.
4. Sold $200 in merchandise for cash. The transaction is subject to 8% sales tax.
5. Accepted a return of $100 in merchandise from a credit customer. The original sale was subject to 8% sales tax.

Record the general journal entries for the above transactions.

(Round your answer to the nearest whole number.)