Selected transactions for Mason Corporation follow: Aug. 2 Sold $15,000 of merchandise to Vanderbilt Inc., terms n/30. Mason uses a perpetual inventory system and the cost of the goods sold was $9,000. Mason's management expects a return rate of 6%. 13 Merchandise with a selling price of $750 was returned by Vanderbilt because it was the wrong size. A credit was provided to Vanderbilt. The cost of the merchandise returned was $450. The returned goods were in saleable condition and returned to inventory. 26 Received a partial payment of $10,500 from Vanderbilt. 28 Made sales of $7,500 on account to Reisen Ltd., terms n/30. The cost of the goods sold was $4,500. Mason's management expects a return rate of 6%. Record the above transactions on Mason's books, including any cost of goods sold entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)