Company A has the following transactions during July. July 5 Purchases 32 LCD televisions on account from Company B for $2,100 each, terms 3/10, n/30. July 8 Returns to Company B four televisions that had defective sound. July 13 Pays the full amount due to Company B. July 28 Sells remaining 28 televisions from July 5 for $2,600 each on account. Required: Record the transactions of Company A, assuming the company uses a perpetual inventory system