Sales transactions

Journalize the following merchandise transactions:

a$.$ Sold merchandise on account, $$14,900$ with terms $\frac{n}{30}.$ The cost of the goods sold was $$8,940.$ If an amount box does not require an entry, leave it blank.

b$.$ Received payment. If an amount box does not require an entry, leave it blank.

c$.$ Refunded $$150$ to customer for defective merchandise that was not returned. If an amount box does not require an entry, leave it blank.