The following transactions were selected from among those completed by Bear$$s Retail Store:

November $20$ Sold two items of merchandise to Cheryl Jahn, who paid the $$1,300$ sales price in cash. The goods cost Bear$$s $$750.$

November $25$ Sold $20$ items of merchandise to Vasko Athletics at a selling price of $$5,800($total$)$; terms $3/10,$ n$/30.$ The goods cost Bear$$s $$3,400.$

November $28$ Sold $10$ identical items of merchandise to Nancy$$s Gym at a selling price of $$8,000($total$)$; terms $3/10,$ n$/30.$ The goods cost Bear$$s $$4,450.$

November $29$ Nancy$$s Gym returned one of the items purchased on the $28$th$.$ The item was in perfect condition and credit was given to the customer on account. No further returns are expected.

December $6$ Nancy$$s 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 Bear$$s Retail Store records discounts using the gross method in a perpetual inventory system