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More info Antique Mall uses a perpetial irventory system. Journalize the fodowing sakes transactions for Antique Mall Explanations are not required. The company estimates sales returns at the end of each month. Dhecord debits fint, then credts, Exclude exptanations tom joumat enthes Assume the compant records sales at the net amount Round all numbers to the neares whole doitary (Clok the kon to vicw the transactions) Jan. 4. Sold $16.000 ot antiques on account credit lerms are ns30, lo Cavali Designs Cost of goods is 50.000 . Begin ty prepanng the entry to joumalze the sale portion of the transaction Do not record the expense reated to the sale We we do that in the following step