3 Be. 208 - 8 Prepare journal entries to record the following transactions entered into by the Castagno Company: Nov 1 Sold merchandise on account to Mercer, Inc for $18.00, terms 2/10, n/30 Nov 5 Mercer, Inc, returned merchandise worth $1,000 Nov 9 Received payment in full from mercer, Inc DR CR Date Account Nov 1 Accounts receivable Sales revenue Nov 5 Sales returns and allowances Accounts receivable Nov 9 Cash Sales discounts Accounts receivable X