3. Prepare the journal entries to record the purchase transaction on January 6, the sale transaction on January 8, and the sales return on January 15. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet 2 3 1 4 Record Inventory of goods on account. Note: Enter debits before credits Date General Journal Debit Credit Jan. 06 Record entry Clear entry View general journal muy required View transaction list Journal entry worksheet Record goods returned by the customer. Note: Enter debits before credits. Date General Journal Debit Credit Jan. 15 View general journal Clear entry Record entry Kramer Corp. reported the following sale and purchase transactions related to a specific product in January 2021: Date Jan. 1 Jan. 3 Jan. 6 Jan. 8 Jan. 9 Jan. 15 Transaction Quantity Unit Cost Unit Sales Price Beginning inventory 9 units $ 95 Sale on account 7 units $179 Purchase on account 15 units 100 Sale on account 8 units 170 Sale on account 5 units 170 Sales returned due to damage, $340 (two units that were sold on January 9). The units were in very poor condition and were destroyed. Kramer Corp. uses a perpetual inventory system and the FIFO inventory costing method