Bramble Warehouse distributes suitcases to retail stores and extends credit terms of to all of its customers, Bramble Warehouse uses a perpetual inventory system and the earnings approach. At the end of June, its inventory consisted of $25$ suitcases purchased at each, During the month of July, the following merchandising transactions occurred: July $1$ Purchased $50$ suitcases on account for each from Trunk Manufacturers, terms $,$ FOB destination $2$ The correct company paid freight on the July $1$ purchase. $4$ Received credit for five suitcases returned to Trunk Manufacturers because they were damaged. $10$ Sold $45$ suitcases that cost each to Satchel World for each on account. $12.$ Issued a credit for five suitcases returned by Satchel World because they were the wrong colour. The suitcases were returned to inventory. $15$ Purchased $60$ additional suitcases from Trunk Manufacturers for each, terms n$/30,$ FOB shipping point. $18$ Paid freight to AA Trucking Compary for merchandise purchased from Trunk Manufacturers. $22$ Sold $54$ suitcases that cost each to Fly$-$By$.$ Noght for each on account. $23$ Gave Hy$-$By$-$Nlent a credit for two returned suitcases. The suitcases had been damaged and were sent to the recyclers. $18$ Paid freight to AA Trucking Company for merchandise purchased from Trunk Manufacturers. $21$ Sold $54$ suitcases that cost each to Fly$-$By$-$Night for each on account. $23$ Gave Fly$-$By$-$Night a credit for two returned suitcases. The suitcases had been damaged and were sent to the recyclers. $30$ Paid Trunk Manufacturers for the July $1$ purchase. $31$ Received balance owing from Satchel World. $($a$)$ Record the transactions for the month of July for Bramble Warehouse. $($Credit account tities are automatically indented when the amount is entered. Do not indent manually if no entry is required, select $"$No Entry for the occount titles and enter for the amounts. Record journal entries in the order presented in the problem. List oll debit entries before credit entries$)$

Create a T account fir merchandise inventory post the opening balance and july transaction and calculate tue july $31$ balance