Record the following transactions for Sparky’s Pet Shop.

Date	Transaction
Aug. 1	Purchased $6,000 of merchandise on account, terms 2/10, n/30.
3	Returned $1,500 of merchandise purchased on August 1 due to defects.
7	Recorded cash sales for the first week of August, $9,750; cost of the merchandise was $4,000.
10	Made sale on account to a local breeder for $500, terms 1/10, net 30; cost of the merchandise was $200.
11	Paid for the merchandise purchased on August 1, less return.
20	Received payment from sale of August 10. The customer took the discount.

Required:

Journalize the above transactions. Assume Sparky’s uses a perpetual inventory system. Refer to the Chart of Accounts for exact wording of account titles.