Charlie Company Uses a Perpetual Inventory System

Essay

Charlie Company uses a perpetual inventory system. During May the following transactions and events occurred.
May 13 Sold 8 motors at a cost of $45 each to Scruffy Brothers Supply Company terms 4/10 n/30. The motors cost Charlie $26 each.
May 16 One defective motor was returned to Charlie.
May 23 Received payment in full from Scruffy Brothers. Round to nearest dollar.
Instructions
Journalize the May transactions for Charlie Company (seller) assuming that Charlie uses a perpetual inventory system. You may omit explanations. Round amounts to nearest dollar.