Two different companies, Ripper and Berners, entered into the following inventory transactions during December. Both companies use a perpetual inventory system.

	December 3 Ripper Corporation sold inventory on account to Berners Corp. for $496,000, terms 2/10, n/30. This inventory originally cost Ripper $314,000.
	December 8 Berners Corp. returned inventory to Ripper Corporation for a credit of $3,900. Ripper returned this inventory to inventory at its original cost of $2,469.
	December 12 Berners Corp. paid Ripper Corporation for the amount owed.

Required:

a.	Prepare the journal entries to record these transactions on the books of Ripper Corporation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)