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 $2,000 sales price in cash. The goods cost Bear's $1,100. November 28 Sold 10 identical items of merchandise to Nancy's Gym at a selling price of \$7,000 (total); terms 3/10, n/30. The goods cost Bear's $4,800. November 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 on account. No further returns are expected. December 20 Nancy's Gym paid the account balance in full. Required: Prepare journal entries to record the transactions, assuming Bear's 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.)