Answer: please find the explanation column for answers
Explanation:
 journal entry to record the sales transaction of a merchandising company:
Date        Account                           Debit           Credit
Apr 1      Account receivables        $5,400
                    Sales                                                   $5,400
To record cost of goods sold 
  Apr 1           Cost of merchandise sold       $3,240
           Merchandise inventory                                   $3,240
2. To record sales  return of goods.
Date        Account                           Debit           Credit
  Apr 4             Sales Return       $620.00  
   Account Receivable                                $620.00
Cost of merchandised returned 
Apr 4  Merchandise Inventory        $372.00  
  Cost of Goods Sold                                     $372.00
 
3.To Record Sales made from merchandise
 Date        Account                           Debit           Credit
 Apr 8      Account Receivable	$2,200.00  
                      Sales                                             $2,200.00
To Record cost of merchandise Sold	
Apr 8    Cost of Goods Sold             $1,540.00  
Merchandise Inventory                                        $1,540.00
  
4.Journal to record payment received from sales of merchandise
 Date        Account                           Debit                Credit
Apr 11     Cash                   $4,780.00  
Account receivable                                            $4,780.00
 Calculation
 Amount due from Apr 1 st sale less than return on April 4 =Account receivables - Sales Return=   $5,400- $620=$4,780.00