b a Ruben Candles engaged in the following transactions in August 2019 Sold merchandise to tacierda Trading on credit, terms 80. FOB shipping point, P21.000 Purchased merchandise on credit from R. Cabello Stores, terms w/30, FOB shipping point, P38,000. Paid South Min Freight for freight charges on merchandise received P290. Purchased store supplies on credit from Ipil Supplies, terms n/20, P6,360. Purchased merchandise on credit from Pagadian Corp., terms n/30, FOB shipping point, P36,000. Pagadian Corp. paid P200 for freight costs. 12 Returned some of the merchandise received on Aug. 3 for credit, P6,000. 15 Sold merchandise on credit to Columban Stores, terms n/30, FOB shipping point, P12,000. 16 Returned some of the store supplies purchased on Aug. 6 for credit, P2,000. 17 Sold merchandise for cash, P10,000. 18 Accepted for full credit a return from 0. Lacierda Trading, P2,000. 24 Paid accounts to R. Cabellon Stores. 25 Received full payment from 0. Lacierda Trading. Required: Prepare the journal entries