Sheffield Sports Equipment sells a variety of sports items. The following data relates to Sheffield's inventory of golf club sets. On March 1, 2024, Sheffield had 22 sets of clubs in inventory at a cost of $390 each. Management expects approximately 10% of sales to be returned. During March, the following transactions occurred: Mar. 2 Sold 7 sets of clubs on account to Flex Golf Club for $553 each, terms, n/30. 4 Flex Golf Club returned 2 sets of clubs. Fairway returned the clubs to inventory. 11 Flex Golf Club paid the account in full. 15 Purchased 8 sets of clubs from Taylor Sports Canada at $390, terms n/30. 17 Freight of $622 on the purchase from Taylor was FOB destination and was paid by the appropriate party. 18 Sold 6 sets of clubs at $532 each for cash. 22 Purchased 11 sets of clubs from Lopez Golf for $419 each, terms 3/10n/30. 24 Returned 1 set of clubs to Lopez Golf because they were defective. 31 Paid the Lopez Golf account. Using the perpetual inventory system and the contract-based approach, prepare the journal entries to record the transactions. (round all amounts to the nearest dollar). (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. List all debit entries before credit entries.)