Selected transactions follow for Runner Sports Ltd$.$ during the company's first month of business. The company expects a return rate

of $8\%$ and uses a perpetual inventory system.

Feb. $2$ Sold $$1,145$ of merchandise to Andrew Noren on account, terms n$/30.$ The goods had cost Runner $$768.$

$4$ Andrew Noren returned for credit $$141$ of the merchandise purchased on February $2.$ The goods had cost Runner

$$84$ and they were returned to inventory.

$5$ Sold $$767$ of merchandise to Dong Corporation on account, terms $\frac{n}{30}.$ The goods had cost Runner $$491.$

$8$ Sold $$837$ of merchandise to Michael Collins for cash. The goods had cost Runner $$623.$

$10$ Sold $$929$ of merchandise to Rafik Kurji on account, terms $\frac{n}{30}.$ The goods had cost Runner $$685.$

$22$ Dong Corporation paid its account in full.

$24$ Andrew Noren purchased an additional $$693$ of merchandise on account, terms $\frac{n}{30}.$ The goods had cost Runner

$$410.$

$27$ Sold $$1,737$ of merchandise to Batstone Corporation, terms n$/30.$ The goods had cost Runner $$1,108.$

$28$ Andrew Noren paid $$1,004$ on account.

$($a$)$

Prepare the journal entries to record each of the above transactions. $($List all debit entries before credit entries. Credit account titles

are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles

and enter $O$ for the amounts. Record entries in the order displayed in the problem statement. Round answers to the nearest whole dollar, e$.$g$.$

$5,275.$