The following transactions were selected from among those completed by Bears Retail Store:

November 20	Sold two items of merchandise to Cheryl Jahn, who paid the $1,000 sales price in cash. The goods cost Bears $600.
November 25	Sold 20 items of merchandise to Vasko Athletics at a selling price of $5,200 (total); terms 3/10, n/30. The goods cost Bears $3,100.
November 28	Sold 10 identical items of merchandise to Nancys Gym at a selling price of $5,000 (total); terms 3/10, n/30. The goods cost Bears $4,300.
November 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 on account. No further returns are expected.
December 6	Nancys Gym paid the account balance in full.
December 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.)

1. Record the sale of merchandise for $1,000 cash to Cheryl Jahn.
2. Record the cost of goods sold to Cheryl Jahn at $600.
3. Record the sale of merchandise for $5,200 to Vasko Athletics on terms 3/10, n/30.
4. Record the cost of goods sold to Vasko Athletics at $3,100.
5. Record the sale of merchandise for $5,000 to Nancys Gym on terms 3/10, n/30.
6. Record the cost of goods sold to Nancys Gym at $4,300.
7. Record the return of goods sold to Nancy's Gym purchased on November 28
8. Record the cost of goods returned by Nancy's Gym.
9. Record the receipt of cash due from Nancy's Gym.
10. Record the receipt of cash due from Vasko Athletics for the invoice of November 25.