23. (12 points) Prepare all necessary journal entries to record the following transactions which are independent of each other. 1. On April 1, 2020, Shoppers Inc. paid for inventory purchased on March 25 at $50,000 with credit term 2/10,n/30. The company uses the gross method under the perpetual inventory system. 2. In May 31, 2020, Diversified Semiconductors received 1,000 reusable protective containers from customers. The deposit for each container is $20