Wildhorse's Book Warehouse distributes hardcover books to retail stores and extends credit terms of $\frac{2}{10},\frac{n}{30}$ to all of its customers. At the end of May, Wildhorse's inventory consisted of books purchased for $$1,600.$ During June, the following merchandising transactions occurred.

June $3$ Sold books on account to Reading Rainbow for $$2,000.$ The cost of the books sold was $$1,400.$

$15$ Received payment in full from Reading Rainbow.

$17$ Sold books on account to Rapp Books for $$1,900.$ The cost of the books sold was $$1,140.$

$24$ Received payment in full from Rapp Books.

$28$ Sold books on account to Baeten Bookstore for $$1,400.$ The cost of the books sold was $$970.$

$30$ Granted Baeten Bookstore $$130$ credit for books returned costing $$78.$There are $10$ journal Entries. One is to record credit sale. Two is to record cost of merchandise sold. Three has no explaination but has $2$ accounts. Four is to record credit of sale. Five is to record cost of merchandise sold. Six has no explaination but has $3$ accounts. Seven is to record credit of sale. Eight is to record cost of merchandise sold. Nine is to record merchandise returned. Ten is to record cost of merchandise returned.