Prepare journal entries to record each of the following sales transactions of a merchandising company.

Prepare journal entries to record each of the following sales transactions of a merchandising company. The company uses a perpetual inventory, system and the gross method.
Apr. 1 Sold merchandise for $3„ with credit tens n130; invoice dated April 1. The cost of the merchandise is $1, Apr. 4 The customer in the April 1 sale returned $300 of merchandise for full credit. The merchandise, which had cost $100, is returned to inventory. Apr. 8 Sold merchandise for 51,000, with credit terms of 1/10, n/30; invoice dated April 8. Cost of the merchandise is $700. Apr. 11 Received payment for the amount due from the April 1 sale less the return on April 4.

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