During the month of January 20XX, the Company AUEC, Inc. carried out the following transactions:

January 4 Bought books on credit for $ 2,500, with terms 3/15, n / 60; FOB Shipping Point.

Jan. 13 Paid the cost of $ 200 for the transportation of the purchase made on January 4.

Jan. 15 Returned $ 400 for defective merchandise purchased on January 4.

Jan. 18 Paid for the January 4 purchase.

Jan. 20 Sold merchandise that had cost $ 3,000 on credit for $ 5,000

Jan. 21 You granted a credit to the customer adjusting his account by $ 100 for merchandise shipped of poor quality. The merchandise had cost him $ 60.

Required:

Record on the following journal sheets the entries for the Company AUEC, Inc. under the perpetual inventory system and the newspaper for the month of January 20XX.

Table translation: JOURNAL

Date Explication Debit Credit

*FIRST TABLE IS FOR Perpetual Inventory System & SECOND TABLE FOR Periodic Inventory System*

Fecha Explicacin Dbito Crdito Sistema de Inventario Peridico JORNAL Fecha Explicacin Dbito Crdito Sistema de Inventario Perpetuo