2. Prepare journal entries for the following transactions made by New Glarus Brewery: Oct 1 Sold $3,000 inventory on account to Central Waters Corp. terms 2/10, 1/30; cost of goods sold was $1,300. Oct 5 Central Waters Corp returned $500 of merchandise, cost of goods sold was $200. Oct 10 Received payment from Central Waters Corp Oct 15 Sold $5,000 inventory on account to Ale Asylum, terms 1/10, 1/30; cost of goods sold was $2.200 Oct 17 Ale Asylum returned $350 of merchandise, cost of goods sold was $175 Oct 25 Received payment from Ale Asylum