4. Prepare journal entries for the following transactions made by Seas's End Clothing Feb 1 Sold $5,000 inventory on account to Helen's Boutique, FOB destination terms 2/10, 1/30; cost of goods sold was $2,500. Feb 1 Paid freight charges in cash associated with the delivery to Helen's Boutique of $150. Feb 5 Helen's Boutique returned $300 of unwanted merchandise, cost of goods sold was $150. Feb 10 Received payment from Helen's Boutique Feb 15 Sold $1,000 inventory for cash, sales tax 6%; cost of goods sold was $500