$3$ Please journalize the following transations under the perpetual inventory system.

$1-$Mar Purchased Merchandise from Enzo Co$.$ terms $2/10,$n$/30,$ FOB shipping point for $$4,000.$

$2-$Mar Paid freight costs on purchase from March $1$ was $$200$

$10-$Mar Returned $$1,000$ of merchandise to Enzo Co$.$

$11-$Mar Paid Enzo Co$.$ in full

$20-$Mar Sold merchandise to Nanu Co$.$ for $$3,000$ that cost $$1,000$ terms $\frac{2}{10},\frac{n}{30},$ FOB shipping point.

$12-$Mar Freight costs on the sale of March $20,$ were $$100.$

$24-$Mar Nanu Co$.$ returned $$1,500$ worth of merhandise that cost $$500.$

$31-$Mar Received payment in full from Nanu Co$.$

$\backslash$table$[[$Date$,$Account Titles,PR$,$Debit,Credit$],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,],[,,,,]]$

$4$ From the following list of accounts, please complete a Multiple$-$step Income Statement

Income Statement for the Luca Corporation for the month of June of curent year.

$\backslash$table$[[$interest expense,$1,800],[$Loss from sale of equipment,$200],[$Gain on Sale of equipment,$600],[$Insurance Expense,$2,000],[$Interest Revenue,$3,000],[$Freight$-$out,$7,000],[$Depreciation Expense,$8,000],[$Advertising Expense,$16,000],[$Utilities Expense,$17,000],[$Salaries & Wages Expense,$64,000],[$COGS$,316,000],[$Sales$,480,000],[$Sales Returns & Allowances,$12,000],[$Sales Discounts,$8,000]]$