Austin's Pub Supply Uses the Periodic Inventory System and the Gross

Austin's Pub Supply uses the periodic inventory system and the gross method of accounting for sales. The company had the following sales transactions during August:
$$\begin{array} { | l | l | } \hline \text { August 2 } & \begin{array} { l } \text { Sold merchandise to Jo's Pub and Grub on oredit for \$3,750, terms } 2 / 15 , \\\text { n/60. The items sold had a cost of \$1,200. }\end{array} \\\hline \text { August 4 } & \begin{array} { l } \text { Jo's Pub and Grub retuned merchandise that had a selling price of \$300. } \\\text { The cost of the merchandise returned was \$110. }\end{array} \\\hline \text { August 13 } & \begin{array} { l } \text { Jo's Pub and Grub paid for the merchandise sold on August 2, taking any } \\\text { appropriate discount eaned. }\end{array} \\\hline\end{array}$$ Prepare the journal entries that Austin's Pub Supply must make to record these transactions.