(6 points) Prepare the necessary journal entries on the books of Kelly Carpet Company to record the following transactions, assuming a perpetual inventory system (you may omit explanations): (a) Kelly purchased $45,000 of merchandise on account, terms 2/10, n/30. (b) Returned $3,000 of damaged merchandise for credit. (C) Paid for the merchandise purchased within 10 days. 35. (4 points) Ace Distributors has the following transactions related to notes receivable during the last month of the year. Prepare the journal entries for the following transactions: Dec. 1 Loaned $15,000 cash to K. Hogan on a 1-year, 6% note. Dec. 31 Accrued interest revenue on all notes receivable