Presented below are selected transactions of Federer Apparel. 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 CHF5,000, 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 CHF400 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. (Ignore cost of goods sold entries and explanations.)