Brief Exercise 192 Charlie Company uses a perpetual inventory system. During May, the following transactions and events occurred. May 13 Sold 8 motors at a cost of $45 each to Scruffy Brothers Supply Company, terms 4/10, n/30. The motors cost Charlie $26 each May 16 One defective motor was returned to Charlie. May 23 Received payment in full from Scruffy Brothers. Journalize the May transactions for Charlie Company (seller) assuming that Charlie uses a perpetual inventory system. (Credit account problem. Round answers to O decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit (To record credit sale.) (To record cost of good sold.) (To record goods returned.) (To record cost of good returned.) May 23 Exercise 221 Brahma Supply Company uses a periodic inventory system. During September, the following transactions and events occurred. Sept. .4 Sept. 6 Sept. 9 Sept. 13 Purchased 70 backpacks at $50 each from South Slope Company, terms 2/10, n/30. Received credit of $300 for the return of 6 backpacks purchased on Sept. 3 that were defective. Sold 15 backpacks for $84 each to Outdoor Sports, terms 2/10, n/30. Paid South Slope Company in full. Journalize the September transactions for Brahma Supply Company. (Credit account titles are automatically indented when Date Account Titles and Explanation Debit Credit