Turner Company uses a perpetual inventory system.

July 3	Sold $15,400 of merchandise on account to (Smith LLC), credit terms are 2/10, n/30. Cost of goods is $9,300.
July 7	Received a $750 sales return from the customer (Smith LLC). Cost of the goods is $435.
July 12	Turner Company receives payment for the customer (Smith LLC) for the amount due from the July 3 sale.

Journalize the (3) transactions for the Seller (Turner Company) and the (3) transactions for the buyer (Smith LLC).