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 $700 sales price in cash. The goods cost Bears $360. 25 Sold 20 items of merchandise to Vasko Athletics at a selling price of $4,600 (total); terms 3/10, n/30. The goods cost Bear's $2,800. 28 Sold 10 identical items of merchandise to Nancys Gym at a selling price of $6,600 (total); terms 3/10, n/30. The goods cost Bears $4,600. 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 uses a perpetual inventory system