BES-6 Refer to BES-S and preparethe journal entries to record the following sales transactions in BES-6 Refer to BES-5 and p Fundy uses a perpetual inventory system. following sales transactions in Fundy Record sales transactions (SO 3) Jan. 2 Fundy sold s15,000of merchandise to Xt ra Inc., terms 2/10, n/45, FOB d cost of the merchandise sold was $11,250. The appropriate company paid freight costs of $300. 5 6 Xtra returned $2,000 of the merchandise purchased from Fundy on January 2, because it wa not needed. The cost of the merchandise returned was $1,500, and it was restored to inventory 11 Fundy received the balance due from Xtra