A seller uses a perpetual inventory system and on Aprii 4 it sells $5,000 in merchandise with a cost of $2,400 to a customer on credit terms of 30,n/30. Complete the two journal entries to record the sales transaction by selecting the account names from the drop-down menus and entering the dollar amounts in the debit or credit columns. The first journal entry is to record the revenue part of the transaction and the second journal entry is to record the cost part. Journal entry worksheet Prepare the second journal entry is to record the cost part. Note: Enter debite before credits