Star Sales Company makes all credit sales with terms $\frac{1}{10},\frac{n}{30},$ had the following transactions during January. Star records all sales returns in the general journal.

$\backslash$table$[[$January $2,\backslash$table$[[$Sold on account to Wooten Design Ltd$.,$ $$9,400.$ Star's cost of this inventory was$],[$$$5,560.]]],[$January $3,\backslash$table$[[$Purchased inventory on credit terms of $\frac{1}{10},\frac{n}{60}$ from Delwood Co$.,$ #$23,600.$ The$],[$invoice was dated January $3.]]],[$January $4,$Sold inventory for cash, $$3,232($cost$,$ $$2,040).],[$January $8,$Collected interest revenue of $$10,760.],[$January $9,$Issued invoice no$.192$ for sale on account to Vachon inc., $$25,000($cost$,$ $$13,200).],[$January $10,\backslash$table$[[$Received inventory sold on January $2$ to Wooten Design Ltd$.$ for $$200($Sales Return$).],[$The goods shipped were the wrong colour. These goods cost Star Sales $$118.]]],[$January $11,\backslash$table$[[$Sold inventory on account to Franklin Ltd$.,$ issuing invoice no$.193$ for $$2,972($cost$,],[$$$1,640).]]],[$January $12,\backslash$table$[[$Received $$9,108$ cash from Wooten Design Ltd$.$ In full settlement of its account$],[$receivable$.]]]]$

Journalize the above transactions in the special journals provided below. Posting to ledgers is not required in this problem. Ignore transaction that cannot be recorded in the journals provided.