5. Balance of accounts as of September 1, 2020 is Rp. 20,000,000, accounts receivable Rp. 2,000,000 and merchandise inventory of Rp. 1,000,000. The transactions that occurred at Harapan trading company during September 2020 were as follows: (the company applies a perpetual recording system) a.1 / 9/20 Purchased merchandise from the Agung shop Rp. 10,000,000 with terms 1/10, EOM, FOB shipping point b.2 / 9/20 Paid transportation costs for purchases on 1 September 2020 amounting to IDR 200,000 c. 3/9/20 The merchandise is returned to the Agung shop for Rp. 1,500,000 d.9 / 9/20 Paid to the Agung store for the transaction on September 1, 2020 e.10 / 9/20 Sold merchandise for Rp. 9,000,000 Basic price of Rp. 4,000,000 terms FOB Destination 2/10, n / 30 f.11 / 9/20 Paid transportation costs for sales of goods amounting to Rp.300,000 g. 15/9/20 Purchased on credit for store equipment for Rp. 2,000,000 h.24 / 9/20 Received cash of IDR 4,000,000 for sale on 10 September 2020 i. 25/9/20 Paid salary expenses of IDR 1,050,000, supporting expenses of IDR 750,000 and office rent of IDR 200,000 j. 30/9/20 Received remaining cash on sale on 10 September 2020 Requested: 1. Compile a journal for the above transactions! 2. Posting ledgers on the accounts: cash, accounts receivable, and merchandise inventory! More about this source text