The following are transactions for Kapolei Fashions for the month of June.

April $2$ Purchased $$6,000$ of inventory under terms $3/10,$ n$/45$ and FOB shipping point from Ihilani Manufacturing. The merchandise had cost Ihilani $$5,200$

April $7$ Returned defective merchandise to Ihilani Manufacturing with invoice price of $$650.$

April $8$ Paid the freight charges on the purchase from Ihilani Manufacturing in cash for $$225.$

April $9$ Sold merchandise to Alinui Store on account for $$8,000$ with terms $2/15,$ n$/30$ FOB

shipping point. Cost of the merchandise sold was $$3,500.$

April $10$ Paid Ihilani Manufacturing the balance on account.

April $12$ Granted sales allowance of $$425$ to Alinui Store for defective merchandise.

April $23$ Collected balance owing from Alinui Store.

Prepare the journal entries for Rainbow Fashions for the transactions listed, assuming that Rainbow Fashions uses a perpetual inventory system. Omit explanations.