Case - 3: Stationery Hut is engaged in the purchase and sale of stationery products. The inventory of the company ranges from carbon pencil to cartridge. It has earned the reputation of delivering high quality products in a timely manner. The following transactions are relating to Stationery Hut for the month of April 2020. Date Transaction April 1 Purchased merchandise on account for OMR 2,500 from Sulaiman Company, terms 2/15, 1/30, FOB shipping point 2 Goods costing OMR 100 is returned to Sulaiman company. 2 Paid freight on merchandise purchased on April 1, OMR 50. 3 Sold merchandise on account to Khalfan Company for OMR 3,000, terms 2/EOM, n/30. The cost of the merchandise sold was OMR 1,800. 9 Paid Sulaiman Company in full. 12 Received payment in full from Khalfan Company. 17 Sold merchandise on account to Issa Company for OMR 2,500. The cost of the merchandise sold was OMR 1,400. 18 Purchased merchandise on account for OMR 2,000 from Buthaina Company, terms 2/10/EOM, n/30 20 Received OMR 300 credit for merchandise returned to Buthaina Company. 21 Received payment in full from Issa Company. 22 Sold merchandise on account to Dawud Company for OMR 3,000. The cost of the merchandise sold was OMR 1,800. 30 Paid Buthaina Company in full. 31 Granted Dawud Company credit for merchandise returned costing OMR 200. Question - 3: a. Under Perpetual Inventory System, you are required to prepare; i. Special Journals and General Journal. (5 Marks) ii. Accounts Receivable Subsidiary Ledger Accounts and Accounts Payable Subsidiary Ledger Accounts (3 Marks) iii. Accounts Receivable Control Account and Accounts Payable Control Account. (2 Mark)