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 $$1,600$ sales price in cash. The goods cost Bear$$s $$900.$

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$$s $$4,600.$

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 $20$ Nancy$$s Gym paid the account balance in full.

Required:

Prepare journal entries to record the transactions, assuming Bear$$s Retail Store records discounts using the gross method in a perpetual inventory system. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$ Record the sale of merchandise for $$1,600$ cash to Cheryl Jahn.

$2$Record the cost of goods sold to Cheryl Jahn at $$900.$

$3$Record the sale of merchandise for $$8,000$ to Nancy$$s Gym on terms $3/10,$ n$/30.$

$4$Record the cost of goods sold to Nancy$$s Gym at $$4,600.$

$5$Record the return of goods sold to Nancy's Gym purchased on November $28.$

$6$Record the cost of goods returned by Nancy's Gym.

$7$Record the receipt of cash due from Nancy's Gym.

$8$Record the receipt of cash due from Vasko Athletics for the invoice of November $25.$