Selected transactions follow for Accustart Sports Ltd. during the companys first month of business. The company uses a perpetual inventory system.

Feb.	2		Sold $1,151 of merchandise to Andrew Noren on account, terms n/30. The goods had cost Accustart $758.
	4		Andrew Noren returned for credit $139 of the merchandise purchased on February 2. The goods had cost Accustart $85 and they were returned to inventory.
	5		Sold $768 of merchandise to Dong Corporation on account, terms 2/10, n/30. The goods had cost Accustart $495.
	8		Sold $840 of merchandise to Michael Collins for cash. The goods had cost Accustart $621.
	10		Sold $915 of merchandise to Rafik Kurji, who paid with a credit card. The goods had cost Accustart $683.
	14		Dong Corporation paid its account in full.
	17		Andrew Noren purchased an additional $701 of merchandise on account, terms n/30. The goods had cost Accustart $411.
	22		Sold $1,728 of merchandise to Batstone Corporation on account, terms 2/10, n/30. The goods had cost Accustart $1,100.
	28		Andrew Noren paid $1,012 on account.

Prepare the journal entries to record each of the above transactions.