Cushing Distributing Company uses the perpetual inventory system. Cushing had the following transactions related to merchandise during the month of June:

June 

1 Purchased on account merchandise for resale for \(\$ 10,000\); terms were \(2 / 10, n / 30\).

3 Paid \(\$ 550\) cash for freight on the June 1 purchase.

7 Returned merchandise costing \(\$ 600\) (part of the \(\$ 10,000\) purchase).

10 Paid for merchandise purchased on June 1.

13 Sold merchandise on account costing \(\$ 8,000\) for \(\$ 10,000\); terms were \(2 / 10, n / 30\).

16 Customer returned merchandise costing \(\$ 750\) that had been sold on account for \(\$ 1,000\) (part of the \(\$ 10,000\) sale).

22 Received payment from customer for merchandise sold on June 13.

Required 

Prepare journal entries for each of the transactions for the Cushing Distributing Company.