Selected transactions follow for Accustart Sports Ltd$.$ during the company's first month of business. The company expects a return rate of $8\%$ and uses a perpetual inventory system.

Feb. $2$ Sold $$1,135$ of merchandise to Andrew Noren on account, terms $\frac{n}{30}.$ The goods had cost Accustart $$758.$

$4$ Andrew Noren returned for credit $$141$ of the merchandise purchased on February $2.$ The goods had cost Accustart $$84$ and they were returned to inventory.

$5$ Sold $$762$ of merchandise to Dong Corporation on account, terms $\frac{n}{30}.$ The goods had cost Accustart $$486.$

$8$ Sold $$839$ of merchandise to Michael Collins for cash. The goods had cost Accustart $$621.$

$10$ Sold $$920$ of merchandise to Rafik Kurji on account, terms $\frac{n}{30}.$ The goods had cost Accustart $$677.$

$22$ Dong Corporation paid its account in full.

$24$ Andrew Noren purchased an additional $$690$ of merchandise on account, terms $\frac{n}{30}.$ The goods had cost Accustart $$414.$

$27$ Sold $$1,743$ of merchandise to Batstone Corporation, terms $\frac{n}{30}.$ The goods had cost Accustart $$1,100.$

$28$ Andrew Noren paid $$994$ on account.

$($a$)$

Prepare the journal entries to record each of the above transactions. $($List all debit entries before