7. Record the following transactions of Beach Surf Store in a general journal:

DATE TRANSACTIONS 20X1 April 1 Purchased merchandise for cash, $2,610.
2 Returned merchandise for cash purchased on April 1; received a cash refund of $310.
4 Purchased merchandise on credit from Breit Distributors, Invoice 125, $975, terms n/30; freight of $25 prepaid by Breit Distributors and added to the invoice.
7 Returned damaged merchandise purchased on April 4 from Breit Distributors;
received Credit Memorandum 202 for $100.
30 Paid the amount due to Breit Distributors for the purchase of April 4, less the return on April 7, Check 1458.