Chegg Co. had the following activity during the month of February. Journalize each of the following transactions assuming a perpetual inventory system. Feb. 1 Sold merchandise with a cost of $1 , 700 for $2 , 500 ; terms 2/10 , n /30 , FOB destination. 2 Paid $245 to ship the merchandise sold on February 1 . 3 The customer of February 1 returned half of the amount purchased because it was the incorrect product; it was returned to inventory. 4 Sold merchandise to a customer for $4 , 200 (cost of sales $2 , 680 ); terms 2/10 , n /30 , FOB destination. 11 Collected the amount owing from the customer of February 1 . 23 Sold merchandise to a customer for cash of $1 , 240 (cost of sales $760 ). 28 The customer of February 4 paid the amount owing. 1 Record sale of merchandise for $2 , 500 ; terms 2/10, n /30 , FOB destination. 2 Record cost of sale $1 , 700 of merchandise sold on February 1. 3 Record delivery expenses for goods sold $245. 4 Record return of merchandise. 5 Record the return merchandise to inventory. 6 Record sale of merchandise for $4 , 200 ; terms 2/10 , n/30, FOB destination. 7 Record cost of sales $2 , 680 of merchandise sold on February 4. 8 Record the collection of amount owed by the customer for sale made on February 1. 9 Record sale of merchandise for $1 , 240 for cash. 10 Record cost of sales of $760 for merchandise sold on February 23. 11 Record the collection of amount owed by the customer for sale made on February 4