Ross & Company is a wholesaler of hair supplies. Ross uses a perpetual inventory system. The following transactions (summarized) have been selected for analysis:

a. Sold merchandise for cash (cost of merchandise $29,877).	$ 53,120
b. Received merchandise returned by customers as unsatisfactory (but in perfect condition) for cash refund (original cost of merchandise $250).	280
c. Sold merchandise (costing $5,605) to a customer on account with terms n/60.	11,800
d. Collected half of the balance owed by the customer in (c).	5,900
e. Granted a partial allowance relating to credit sales the customer in (c) had not yet paid.	166
f. Anticipate further returns of merchandise (costing $170) after year-end from sales made during the year.	290

3. Prepare journal entries to record transactions (a)(f). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.