$[$The following information applies to the questions displayed below.$]$

Castillo Styling is a wholesaler of hair supplies. Castillo Styling uses a perpetual inventory system. The following transactions $($summarized$)$ have been selected for analysis:

a$.$ Sold merchandise for cash $($cost of merchandise $$29,517).$ $ $52,480$

b$.$ Received merchandise returned by customers as unsatisfactory $($but in perfect condition$)$ for cash refund $($original cost of merchandise $$240).270$

c$.$ Sold merchandise $($costing $$5,320)$ to a customer on account with terms n$/60.11,200$

d$.$ Collected half of the balance owed by the customer in $($c$).5,600$

e$.$ Granted a partial allowance relating to credit sales the customer in $($c$)$ had not yet paid. $164$

f$.$ Anticipate further returns of merchandise $($costing $$160)$ after year$-$end from sales made during the year. $280$

Prepare journal entries to record transactions $($a$)($f$).$