Sales transactions

Journalize the following merchandise transactions:

a$.$ Sold merchandise on account, $$17,200$ with terms $\frac{n}{30}.$ The cost of the goods sold was $$10,320.$ 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 $$180$ to customer for defective merchandise that was not returned. If an amount box does not require an entry, leave it blank.

$$

$$