Suppose Peter’s Hardware sells merchandise on account, terms 2/10, n/30, for $640 (the cost of the inventory is $360) on March 17, 2018. Peter’s Hardware later received $185 of goods (cost, $110) as sales returns on March 21, 2018. The customer paid the balance due on March 26, 2018. Journalize the March 2018 transactions for Peter’s Hardware, assuming the “net” method is used.