The following transactions were selected from among those completed by Bear's Retail Store: Nov. 20 Sold two items of merchandise to Cheryl Jahn, who paid the $520 sales price in cash. The goods cost Bear's $380. 25 Sold 20 items of merchandise to Vasko Athletics at a selling price of $4, 800 (total); terms 3/10, n/30. The goods cost Bear's $2, 900. 26 Sold 10 identical items of merchandise to Nancy's Gym at a selling price of $6, 800 (total); terms 3/10, n/30. The goods cost Bear's $4, 400. 29 Nancy's 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 Nancy's Gym paid the account balance in full. 30 Vasko Athletics paid in full for the invoice of November 25. Prepare journal entries to record the transactions, assuming Bear's Retail Store uses a perpetual inventory system