The following sale-related transactions for New Brunswick Hardware, Inc., occurred during the month of September.

Sep 3 Sold $3,700 (cost $2,200) of merchandise on account to J. Rodriguez.

Terms. 4/15. n/45. FOB destination

4 Paid $250 to ship the goods sold on September 3 to J. Rodriguez

10 Sold $1,800 (cost $1080) of merchandise to cash customers.

17 Received payment in full from J Rodriguez for the September 3 sale.

22 Sold $5,400 (cost $3,240) of merchandise on account to D. Nelsow

Terms. 3/10, n130. FOB shipping point

26 Granted D. Nelson a $300 allowance on the September 22 sale due to minor defects in the goods shipped

30 Received payment in full from D Nelson for the September 22 sale

Requirement

Journalize the transactions for New Brunswick Hardware, Inc. Omit explanations?