Steve's Skateboards Uses the Periodic Inventory System and Had the Following

Steve's Skateboards uses the periodic inventory system and had the following sales transactions during April:
$\begin{array}{|l|l|}\hline\text { April } 2 & \begin{array}{l}\text { Sold merchandise to Happy Hobby Shop on credit for } \$ 4,800 \text {, terms } 1 / 15, \mathrm{n} / 60 \\\text { The items sold had a cost of } \$ 2,700 .\end{array} \\\hline \text { April } 4 & \begin{array}{l}\text { Happy Hobby Shop returned merchandise that had a selling price of } \$ 200 \text {. The } \\\text { cost of the merchandise returned was } \$ 110 .\end{array} \\\hline \text { April 13 } & \begin{array}{l}\text { Happy Hobby Shop paid for the merchandise sold on Aril 2, taking any } \\\text { appropriate discount earned }\end{array} \\\hline\end{array}$
Prepare the journal entries that Steve's Skateboards must make to record these transactions.