Travel Warehouse - Journalizing Entries

P4-1A Travel Warehouse distributes suitcases to retail stores and extends credit terms of 1/10, n/30 to all of its customers. At the end of July, Travel's inventory consisted of 40 suitcases pur-chased at $30 each. During the month of July the following merchandising transactions occurred.
July 1 Purchased 50 suitcases on account for $30 each from Suitcase Manufacturers, FOB destination, terms 1/15, n/30. The appropriate party also made a cash payment of $100 for freight on this date.
3 Sold 40 suitcases on account to Luggage World for $50 each.
9 Paid Suitcase Manufacturers in full.
12 Received payment in full from Luggage World.
17 Sold 30 suitcases on account to The Travel Spot for $50 each.
18 Purchased 60 suitcases on account for $1,700 from Vacation Manufacturers, FOB shipping point, terms 2/10, n/30. The appropriate party also made a cash payment of $100 for freight on this date.
20 Received $300 credit (including freight) for 10 suitcases returned to Vacation Manufacturers.
21 Received payment in full from The Travel Spot.
22 Sold 40 suitcases on account to Vacations-Are-Us for $50 each.
30 Paid Vacation Manufacturers in full.
31 Granted Vacations-Are-Us $250 credit for 5 suitcases returned costing $150.
Travel Warehouse's chart of accounts includes the following: No. 101 Cash, No. 112 Accounts Receivable, No. 120 Merchandise Inventory, No. 201 Accounts Payable, No. 401 Sales, No. 412 Sales Returns and Allowances, No. 414 Sales Discounts, No. 505 Cost of Goods Sold.
Instructions
Journalize the transactions for the month of July for Travel Warehouse using a perpetual in-ventory system.