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

Patel Supply Corporation is a wholesaler of hair supplies. Patel Supply uses a perpetual inventory system. The following transactions (summarized) have been selected for analysis:

a. Sold merchandise for cash (cost of merchandise $31,317).	$ 55,680
b. Received merchandise returned by customers as unsatisfactory (but in perfect condition) for cash refund (original cost of merchandise $290).	320
c. Sold merchandise (costing $6,745) to a customer on account with terms n/60.	14,200
d. Collected half of the balance owed by the customer in (c).	7,100
e. Granted a partial allowance relating to credit sales the customer in (c) had not yet paid.	174
f. Anticipate further returns of merchandise (costing $210) after year-end from sales made during the year.	330

Prepare journal entries to record transactions (a)(f). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)