Write the journal entries to record the following transactions.

A) Sold merchandise on account, $11,000, terms 2/10, net 30. The cost of merchandise sold was $8,000 (2 entries required).
B) Issued a credit memorandum for $500 to the customer for merchandise sold in A. (2 entries required.) The cost of the merchandise returned was $360.
C) Received the amount due on the invoice in A less the return in B less the discount