Calming Creations Gift Shop uses a perpetual inventory system. Joumalize the following transactions for Calming Creations Gift Shop. Explanations are not required. (Record debits first, then credits. Exclude explanations from journal entries. Assume the company records sales at the net amount. Round all numbers to the nearest shele dollar. (Click the icon to view the transactions.) Feb. 3: Purchased $3,100 of merchandise inventory on account under terms 2/10, n/EOM and FOB shipping point. Date Accounts Debit Credit Feb. 3 Feb. 7: Returned $800 of defective merchandise purchased on February 3. Date Accounts Debit Credit Feb. 7 Feb. 9: Paid freight bill of $600 on February 3 purchase. Date Accounts Debit Credit Feb. 9