12 Sony Company had the following transactions in December. Sony purchased $18,000 merchandise inventory on account terms, 2/10, n/30, FOB shipping point. Dec. 1 Dec. 5 Sony received $2,000 allowance on the merchandise purchased on Dec. 1. Dec. 8 Sony paid the invoice dated Dec 1, less allowance and discount. Required: Prepare journal entries for these 3 transactions assuming Sony uses a perpetual inventory system