uChampion Vaccine (uCV) Pharma
	Transactions for the month of May, 2022 are given below.
May-01	Purchased 5000 vaccine dozes for $2 each on credit from Safety Pharma (SP), terms 3/10, n/30, DDP buyers warehouse.
May-05	Sold 4200 dozes to Modern Hospital (MH) for $2.50 each on account, terms 2/15, n/30, DDP buyers warehouse. Paid freight cost of $560.
May-08	Modern Hospital returned 500 dozes. The dozes were not defective and were returned to stock.
May-09	Paid the supplier Safety Pharma (SP) the amount owed for the 1 May purchase.
May-13	Received payment from Modern Hospital (MH) for the amount due on 5 May sale.

	Required: Using Perpetual Inventory System.
	Prepare the general journal entries to record the above transactions. Narrations are not required. Ignore GST.