Sheridan Stores is a new company that started operations on March 1, 2021. The company has decided to use a perpetual inventory system. The following purchase transactions occurred in March:

Mar. 1		Sheridan Stores purchases $8,800 of merchandise for resale from Octagon Wholesalers, terms 2/10, n/30, FOB shipping point.
2		The correct company pays $155 for the shipping charges.
3		Sheridan returns $1,100 of the merchandise purchased on March 1 because it was the wrong colour. Octagon gives Sheridan a $1,100 credit on its account.
21		Sheridan Stores purchases an additional $11,500 of merchandise for resale from Octagon Wholesalers, terms 2/10, n/30, FOB destination.
22		The correct company pays $180 for freight charges.
23		Sheridan returns $350 of the merchandise purchased on March 21 because it was damaged. Octagon gives Sheridan a $350 credit on its account.
30		Sheridan paid Octagon the amount owing for the merchandise purchased on March 1.
31		Sheridan paid Octagon the amount owing for the merchandise purchased on March 21.

Prepare Sheridan Stores' journal entries to record the above transactions. (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 0 for the amounts. Record journal entries in the order presented in the problem.)