Blue Spruce Company buys merchandise on account from Swifty Company for $775. Blue Spruce sells the goods to Ellis for $1,085 cash. Use a tabular summary to record the transactions for Blue Spruce Company using a perpetual inventory system. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets Liabilities Stockholders' Equity Accts. Common Retained Earnings Cash Inv. Pay. Stock Rev