Fiona's Store had the following transactious during December, the last month of the accounting period: Dec. 1 Sold merchandise on credit for $6,000, cost $4,000 terms 1/10, n/30. Purchased merchandise for cash, $900. Purchased merchandise on credit for $4,600, terms 2/10, n/30. Issued a credit memorandum for $500 to a customer who returned merchandise purchased November 29, cost $300. Received payment for merchandise sold December 1. 4 5 11 15 Received a credit memorandum for $500 for the return of faulty merchandise purchased on December 4. 18 Paid freight charges of $100 for merchandise ordered last month. 23 24 31 Paid for the merchandise purchased December 4 less merchandise returned. Sold merchandise on credit for $8,000, terms 1/10 n/30, cost $6,500. Received payment for merchandise sold on December 24. Required: Prepare general journal entries to record these transactions, using a perpetual inventory system.