Ex. 184 Rosen Company completed the following transactions in October: Credit Sales Sales Returns Date Amount Terms Date Amount Oct. 3 $ 600 2/10, n/30 Oct. 11 1,200 3/10, n/30 Oct. 14 $ 400 Oct. 17 5,000 1/10, n/30 Oct. 20 1,000 Oct. 21 1,400 2/10, n/60 Oct. 23 200 Oct. 23 1,800 2/10, n/30 Oct. 27 400 Date of Collection Oct. 8 Oct. 16 Oct. 29 Oct. 27 Oct. 28 Instructions a) Indicate the cash received for each collection. Show your calculations. b) Prepare the journal entry for the (1) Oct 17 sale. The merchandise sold had a cost of $3,500. (2) Oct 23 sales return. The merchandise returned had a cost of $140. (3) Oct. 28 collection. Rosen uses a perpetual inventory system