Review the following sales transactions for Dish Mart and record any required journal entries. Note that all sales transactions are with the same customer, Emma Purcell.

Mar. 5

Dish Mart made a cash sale of 13 sets of dishes at a price of $600 per set to customer Emma Purcell. The cost per set is $390 to Dish Mart.

Mar. 9

Dish Mart sold 30 sets of dishes to Emma for $600 per set on credit, at a cost to Dish Mart of $390 per set. Terms of the sale are 5/15, n/60, invoice date March 9.

Mar. 13

Emma returns eight of the dish sets from the March 9 sale to Dish Mart for a full refund. Dish Mart returns the dish sets to inventory at their original cost of $390 per set.

Mar. 14

Dish Mart sells 5 sets of dishes to Emma for $600 per set on credit, at a cost to Dish Mart of $390 per set. Terms of the sale are 5/10, n/60, invoice date March 14.

Mar. 15

Emma discovers that 3 of the dish sets from the March 14 purchase, and 7 of the dish sets from the March 5 sale are missing a few dishes, but keeps them since Dish Mart granted an allowance of $2,700 for all 10 dish sets. Dish Mart and Emma have agreed to reduce the amount Dish Mart has outstanding instead of sending a separate check for the March 5 allowance in cash.

Mar. 24

Emma Purcell pays her account in full for all outstanding purchases, less any returns, allowances, and/or discounts.