The following transactions were selected from among those completed by Bears Retail Store: Nov. 20 Sold two items of merchandise to Cheryl Jahn, who paid the $900 sales price in cash. The goods cost Bears $550. 25 Sold 20 items of merchandise to Vasko Athletics at a selling price of $5,000 (total); terms 3/10, n/30. The goods cost Bears $3,000. 28 Sold 10 identical items of merchandise to Nancys Gym at a selling price of $9,000 (total); terms 3/10, n/30. The goods cost Bears $4,250. 29 Nancys Gym returned one of the items purchased on the 28th. The item was in perfect condition and credit was given to the customer. Dec. 6 Nancys Gym paid the account balance in full. 30 Vasko Athletics paid in full for the invoice of November 25.

Required: Prepare journal entries to record the transactions, assuming Bears Retail Store records discounts using the gross method in a perpetual inventory system. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)