Presented below are selected transactions of Federer Company. Federer sells in large quantities to other companies and also sells its product in a small retail outlet. March 1 Sold merchandise on account to Lynda Company for CHF3,800, terms 2/10, n/30.
3 Lynda Company returned merchandise worth CHF500 to Federer. 9 Federer collected the amount due from Lynda Company from the March 1 sale.
15 Federer sold merchandise for CHF200 in its retail outlet. The customer used his Federer credit card. 

31 Federer added 1.5% monthly interest to the customer’s credit card balance. 

Instructions
Prepare journal entries for the transactions above.