The following transactions of The Linen Barn occurred in July.

DATE				TRANSACTIONS
July		5		Accepted a return of damaged merchandise from Ann Dickinson, a credit customer; issued Credit Memorandum 301 for $882, which includes sales tax of $42; the original sale was made on Sales Slip 1610 of June 30.
		21		Gave an allowance to Roberta Bishop, a credit customer, for merchandise that was slightly damaged but usable; issued Credit Memorandum 302 for $546, which includes sales tax of $26; the original sale was made on Sales Slip 1663 of July 17.

Prepare journal entries to record the above transactions.