The following transactions were selected from the records of Kramerica Industries Ltd ("Kramerica").

Aug 9 Sold merchandise to Willard's Wizards at a selling price of $5.400 on terms 3/10, N/30. The goods cost Kramerica $4,200. 10 Willard's Wizards returned product for a credit on their account of $1.200. The product was deemed not to be defective and returned into inventory. The returned product's cost to Kramerica was $930. 15 Purchased goods for $4,400 from Jackie Chiles Ltd on terms 2/10, N/30 17 Returned goods costing $600 to Jackie Chiles Ltd. for full credit. 19 Collected payment from Sacamano Ceiling for the August 9 sale. Sep 15 Paid Jackie Chiles Ltd. in full.

Required:

Prepare journal entries to record the transactions, assuming Krameria Industries Ltd. uses a perpetual inventory system. Omit journal entry explanations.