Swift Current Company buys and sells merchandise for resale. The following are various transactions that happened during the month of March 2022. Provide all necessary journal entries to record the transactions, rounding all early-payment discount amounts to the nearest dollar. Show your calculations.

Mar 5 Swift Current Company purchased $1,664 in merchandise from supplier WVS Enterprises. Terms 1/10, n/30.

Mar 7 Sold $3,410 in goods to customer 15938883 Saskatchewan Ltd. on account, terms 1/10 n/30. The merchandise had a cost of $1,603.

Mar 8 On the March 5 purchase, the company returned $166 of defective merchandise.

Mar 9 The company paid the amount owing on their account with WVS Enterprises.

Mar 10 15938883 Saskatchewan Ltd returned $546 of merchandise sold to them on Mar 7 for a full credit on account. The merchandise is resellable, and had a cost of $257.

Mar 11 Swift Current Company received full payment for the March 7 order sold to 15938883 Saskatchewan Ltd.