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Sales Transactions Journalize the following merchandise transactions, using the net method under a perpetual inventory system. a. Sold merchandise on account, $16,300 with terms 1/10, n/30. The cost of the goods sold was $9,780. If an amount box does not require an entry, leave it blank. Accounts Receivable 16,137 Sales 16,137 9,780 Cost of Goods Sold Inventory 9,780 b. Received payment less the discount. If an amount box does not require an entry, leave it blank. Cash Accounts Receivable 16,137 16,137 c. Refunded $530 to customer for defective merchandise that was not returned. If an amount box does not require an entry, leave it blank. Customer Refunds Payable Cash 530 530