On March 10, the Stone Company sold merchandise listing for \(\$ 3,000\) to the Dillard Company with terms of \(1 / 10, n / 30\). On March 14, \$200 of merchandise was returned because it was the wrong size. On March 20, Stone Company received a check for the amount due.

Required 

Prepare the journal entries made by Stone Company for these transactions. Stone uses the periodic inventory system.