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

Littleton Books has the following transactions during May.

May 2	Purchases books on account from Readers Wholesale for $3,600, terms 1/10, n/30.
May 3	Pays cash for freight costs of $230 on books purchased from Readers.
May 5	Returns books with a cost of $300 to Readers because part of the order is incorrect.
May 10	Pays the full amount due to Readers.
May 30	Sells all books purchased on May 2 (less those returned on May 5) for $4,300 on account.

Required:

1. Record the transactions of Littleton Books, assuming the company uses a perpetual inventory system.

2. Assume that payment to Readers is made on May 24 instead of May 10. Record this payment. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)