The following transactions occurred during the month of October for Bella Boutique.

Oct. 1	Sold merchandise on credit for $2,000, terms 2/10, n/30. The items sold had a cost of $1,500.
3	Purchased merchandise for cash, $720.
4	Purchased merchandise on credit for $1,600, terms 3/20, n/30.
5	Issued a credit memorandum for $1,000 to a customer who returned merchandise purchased July 20. The returned items had a cost of $510.
10	Received payment for merchandise sold October 1.
15	Received a credit memorandum from the seller for the return of faulty merchandise purchased on October 4 for $600.
18	Paid freight charges of $200 for merchandise ordered last month. (FOB shipping point)
23	Paid for the merchandise purchased October 4 less the portion that was returned.

Required: Prepare the general journal entries to record these transactions.