Journalize each of the following transactions assuming a perpetual inventory system.
Feb. 1 Sold merchandise with a cost of $1,500 for $2,100; terms 2/10, n/30, FOB destination.
2 Paid $225 to ship the merchandise sold on February 1.
3 The customer of February 1 returned half of the amount purchased because it was the incorrect product; it was returned to inventory.
4 Sold merchandise to a customer for $3,800 (cost of sales $2,280); terms 2/10, n/30, FOB destination
11 Collected the amount owing from the customer of February 1.
23 Sold merchandise to a customer for cash of $1,200 (cost of sales $720)
28 The customer of February 4 paid the amount owing.