Zuma Company, a trendy clothing retailer, had the following transactions in March:

$2$ Purchased merchandise from Sab Company under the following terms: $$1,800$ invoice price, $2/15,$ n$/60.($The cost of the merchandise to Sab Company was $$990.)$

$4$ Returned to Sab Company unacceptable merchandise that had an invoice price of $$300($and a cost to Sab of $$165.)$ Sab returned the merchandise to inventory. No payment had been made at this time.

$17$ Sent a cheque to Sab Company for the March $2$ purchase, net of the discount and the returned merchandise.

Assuming both companies use a perpetual inventory system:

Present the journal entries for Sab Company $($the seller$).$