17 Senta Chequu 18 Purchased jeans from J Brand under lille 21 Aner brief negotiations, received from J Brand a $2,100 allowance UIT LTU 28 Sent a cheque to J Brand paying for the March 18 purchase, net of the discount and the allowance. identify the account number in your journal entries. go Ma the Themed on paid the balance owing. Exercise 54 Recording journal entries for merchandise sales transactions-perpetual L03 Journalize each of the following transactions assuming a perpetual inventory system. You are not registo Lori 5 Soomes to a customer for $6,400, terms 3/10, n/30 (cost of sales $3,680). 7 h 54 700 of merchandise to a customer today (cost of sales $2,660). 8 Sto $12.000, terms 3/10,n/30 (cost of sales $7.040). 15 Gowing from the credit customer of April 5