3) Journalize the following transactions by taking VAT into account. January 5,2022: Our firm purchased 236.000 merchandise including 18% VAT. Paid 100.000 cash and signed a promissory note for the remaining amount. January 10,2022: We sold 100.000 of merchandise for 150.000+18% VAT on account. January 15,2022: We sold 50.000 of merchandise for 82.600 including 18% VAT. The custormer paid 40.000 cash and gave a promissory note for the remaining amount.