Record the following transactions on the books of Cohen Co. (Omit cost of goods sold entries.)

(a)	On July 1, Cohen Co. sold merchandise on account to Tracy Inc. for $23,000, terms2/10, n/30.
(b)	On July 8, Tracy Inc. returned merchandise worth $2,400to Cohen Co.
(c)	On July 11, Tracy Inc. paid for the merchandise.

No.	Date	Account Titles and Explanation	Debit	Credit
(a)	July 1July 11July 8
(b)	July 8July 1July 11
(c)	July 11