Use this list accounts for table:

Crane Wholesalers uses a perpetual inventory system. Mar. Stellar Stores purchases $8,500 of merchandise for resale from Crane Wholesalers, terms 2/10, n/30, FOB shipping 1 point. 2 The correct company pays $175 for the shipping charges. 3 Stellar returns $1,000 of the merchandise purchased on March 1 because it was the wrong colour. Crane gives Stellar a $1,000 credit on its account. 21 Stellar Stores purchases an additional \$13,500 of merchandise for resale from Crane Wholesalers, terms 2/10, n/30, FOB destination. 22 The correct company pays $190 for freight charges. 23 Stellar returns $300 of the merchandise purchased on March 21 because it was damaged. Crane gives Stellar a $300 credit on its account. 30 Stellar paid Crane the amount owing for the merchandise purchased on March 1. 31 Stellar paid Crane the amount owing for the merchandise purchased on March 21. Additional information: Mar. Crane's cost of the merchandise sold to Stellar was $4,000. 3 Crane's cost of the merchandise returned by Stellar was $471. As the merchandise was not damaged, it was returned to Crane's inventory. 21 Crane's cost of the additional merchandise sold to Stellar Stores was \$6,353. 23 Crane's cost of the merchandise returned by Stellar was $141. As the merchandise was damaged, it was put in the recycling bin. Prepare Crane Wholesalers' journal entries to record the sales transactions with Stellar. Remember to record the freight and cash receipt transactions as appropriate. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Mar. 3 V Mar. 21 (To record credit for goods returned.) Mar. 22 (To record cost of goods returned.) Mar. 23 (To record sales on account.) Mar. 30 V (To record cost of goods sold.) List of Accounts Assistance Used Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Accumulated Depreciation - Furniture Advertising Expense Building Cash Cost of Goods Sold Current Portion of Mortgage Payable Current Portion of Non-Current Notes Payable Delivery Expense Depreciation Expense Equipment Estimated Inventory Returns Freight In Furniture Income Summary Insurance Expense Interest Expense Interest Payable Interest Revenue Merchandise Inventory No Entry Notes Payable Owner's Capital Owner's Drawings Prepaid Insurance Property Tax Expense Purchase Discounts Purchase Returns and Allowances Purchases Refund Liability Rent Expense Rent Revenue Salaries Expense Salaries Payable Sales Sales Discounts Sales Returns and Allowances Short-Term Investments Supplies Supplies Expense Telephone Expense Unearned Revenue Utilities Expense