On June 8, James Company sold merchandise listing for \(\$ 1,850\) to Dalton Company, terms \(3 / 10, n / 30\). On June \(12, \$ 550\) worth of the merchandise was returned because it was the wrong color. On June 18, James Company received a check for the amount due.

Required 

Record the journal entries made by James Company for these transactions. James uses the periodic inventory system.