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[The following information applies to the questions displayed below.] Piere Imports uses the perpetual system in accounting for merchandise inventory and had the following transactions during the month of October.

Oct.		2		Purchased merchandise at a $4,600 price ($4,508 net), invoice dated October 2, terms 2/10, n/30.
		10		Returned $800 ($784 net) of merchandise purchased on October 2, and debited its accounts payable for that amount.
		17		Purchased merchandise at a $8,600 price ($8,428 net), invoice dated October 17, terms 2/10, n/30.
		27		Paid for the merchandise purchased on October 17, less the discount.
		31		Paid for the merchandise purchased on October 2.

(a) Prepare entries to record the above transactions assuming that Piere Imports records invoices at gross amounts.