BES-6 Refer to BES-5 and prepare the journal entries to record the following sales transactions in Fundy Corp.s booka Fundy uses a perpetual inventory system. Jan. 2 Fundy sold $15,000 of merchandise to Xtra Inc, terms 2/10, n/45, FOB destination. The cost of the merchandise sold was $11,250. 5 The appropriate company paid freight costs of $300. 6 Xtra returned $2,000 of the merchandise purchased from Fundy on January 2, because it was not needed. The cost of the merchandise returned was $1,500, and it was restored to inventory Fundy received the balance due from Xtra. 11