Sanders lumber & more $($SLM$)$ is a local hardware store. SLMuses a perpetual inventory system. The following transactions $($summarized$)$ have been selected for analysis: a$.$ Seed merchandise for cash $($cost of merchandise $$268,350).$ $$610,000.$ B$.$ Received merchandise returned by customers as unsatisfactory $($but in perfect condition$)$ for cash refund $($original cost of merchandise $$2,375).$ $$3,800.$ C$.$ Sold merchandise $($costing $$4,320)$ to a customer on account with terms n$/30.$ $$7,200.$ D$.$ Collected half of the balance owed by the customer in $($c$).$ $$3,600.$ E$.$ Grated a partial allowance relating to credit sales, the customer in $($c$)$ had not yet paid. $$1,500,$ F$.$ Anticipate further returns to merchandise $($costing $$2,330)$ after year end from sales made during the year. $$3,600.$ Required: $3.$ Prepare journal entries to record transactions $($a$)-($f$)$