Ceres Computer Sales Uses the Perpetual Inventory System and Had

Ceres Computer Sales uses the perpetual inventory system and had the following transactions during December.
Dec 1 Sold merchandise on credit for $5,000,terms 3/10,n/30.The items sold had a
cost of $3,500.
3 Purchased merchandise for cash,$720.
4 Purchased merchandise on credit for $2,600,terms 1/20,n/30.
5 Issued a credit memorandum for $300 to a customer who returned
merchandise purchased November 29.The returned items had a cost of $210.
11 Received payment for merchandise sold December 1.
15 Received a credit memorandum for the return of faulty merchandise purchased
on December 4 for $600.
18 Paid freight charges of $200 for merchandise ordered last month.(FOB
shipping point)
23 Paid for the merchandise purchased December 4 less the portion that was
returned.
24 Sold merchandise on credit for $7,000,terms 2/10,n/30.The items had a cost
of $4,900.
31 Received payment for merchandise sold on December 24.
Required:
Prepare the general journal entries to record these transactions.