The following transactions occurred during April 2015 for Sandy Salon Products, Inc.:

Apr 3Purchased $3,400 of goods on account, terms 1/15, n/30, FOB shipping point.

6Returned $500 of defective merchandise purchased on April 3.

8Paid freight charges of $130 for delivery of goods purchased on April 3.

11Sold $2,800 of inventory to a customer on account, terms 3/15, n/45, FOB shipping point. The cost of the goods was $1,600.

12Paid amount owed on the April 3 purchase.

18Granted a $200 sales allowance on the April 11 sale because the goods were the wrong color.

25Received payment in full from customer for the April 11 sale.

Requirement

1. Journalize all necessary transactions for Sandy Salon Products, Inc. using (1) the perpetual inventory system, and (2) the periodic inventory system. Omit explanations.