Steve's Skateboards uses the perpetual inventory system and had the following sales transactions during April:

April 2 Sold merchandise to Happy Hobby Shop on credit for $4,800, terms 1/15, n/60. The items sold had a cost of $2,700.

April 4 Happy Hobby Shop returned merchandise that had a selling price of $200. The cost of the merchandise returned was $110.

April 13 Happy Hobby Shop paid for the merchandise sold on April 2, taking any appropriate discount earned.

Prepare the journal entries that Steve's Skateboards must make to record these transactions.