Sandy Johnson owns a small variety store. The following transactions took place during March of the current year. Journalize the transactions in a general journal using the perpetual inventory method.

Mar. 3 Purchased merchandise on account from City Galleria, $2,700.

7 Paid freight charge on merchandise purchased, $175.

13 Sold merchandise on account to Amber Specialties, $3,000. The cost of the merchandise was $1,800.

18 Received a credit memo from City Galleria for merchandise returned, $500.

22 Issued a credit memo to Amber Specialties for merchandise returned, $400. The cost of the merchandise was $240.