BE5-5 Prepare the journal entries to record the following purchase transactions in Xtra Inc.'s books. Xtra usesa perpetual inventory system. Jan. 2 Xtra purchased $15,000 of merchandise from Fundy Corp, terms 2/10, n/45, 5 6 FOB destination. The appropriate company paid freight costs of $300. Xtra returned s2,000 of the merchandise purchased on January 2, because it was not needed. 11 Xtra paid the balance owed to Fundy