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 $360 sales price in cash. The goods cost Bears $240.
25	Sold 20 items of merchandise to Vasko Athletics at a selling price of $3,600 (total); terms 3/10, n/30. The goods cost Bears $2,300.
28	Sold 10 identical items of merchandise to Nancys Gym at a selling price of $5,600 (total); terms 3/10, n/30. The goods cost Bears $3,800.
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. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar amount.)