2. (18 points) Petersen Book Store entered into the transactions listed below. In the journal provided, prepare Petersen's necessary entries, assuming use of the perpetual inventory system. Sept 2 Purchased $2,800 of merchandise on credit, terms 130. 5 Returned $400 of the items purchased on Sept 6. 6 Paid freight charges of $90 on the items purchased Sept 2. 19 Sold merchandise on credit for $4,500, terms 2/10, 1/30. The merchandise had an inventory cost of $1,900. (Two entries needed). 22 Of the merchandise sold on Sept 19, $500 of it was returned. The items had cost the store $180. (Two entries needed) 28 Received payment in full from the customer of Sept 19. 31 Paid for the merchandise purchased on Sept 2. Date Account Titles Debit Credit