1. ( 6 pts) Jones Company is a furniture retailer and uses the perpetual inventory system. Prepare journal entries to record each of the following transactions. a) On January 14, 2022, Jones purchased merchandise inventory at a cost of $25,000. Credit terms were 2/10,n/30. b) The inventory was sold on account for $40,000 on January 21,2022 . Credit terms were 1/10,n/30 c) The accounts payable were paid on January 23,2022. d) The accounts receivables were paid on January 30,2022