11. Under WHMIS, an employer is required to carry out: a) Annual retraining of all workers b) An annual reprinting of the MSDS c) An annual report to the local administering authority d) An annual program review. Which of the following is not a reamired element of a formalio Prepare journal entries to record the following sales transactions in Pharoah Company's books. Pharoah uses a perpetual inventory system and the contract-based approach to revenue recognition Management estimates that 10% of sales will be returned by customers within the 10-day return period. Feb. 2 Pharoah sold $19,000 of merchandise to Kotter Company, terms 1/30,FOB shipping point. The cost of the merchandise sold was $8,170. 4 The correct company paid freight costs of $255. 6 Kotter Company returned $1.900 of the merchandise purchased on February 2 because it was not needed. The cost of the merchandise returned was $817, and it was restored to inventory Mar. 1 Pharoah received the balance due from Kotter