Following are the merchandising transactions for Dollar Store. Nov. l Dollar Store purchases merchandise for $1,400 on terns of 2/5, n/30, FoB shipping point, invoice dated November 1. 5 Dollar Store pays cash for the November 1 purchase. 7 Dollar store discovers and returns $200 of defective merchandise purchased on November , and paid for on Novenber s, for a cash refund. 10 Dollar Store pays $70 cash for transportation costs for the Novenber 1 purchase. 13 Dollar Store sells merchandise for $1,512 vith terma n/30. The cost of the merchandine is $756 16 Merchandise in returned to the Dollar Store from the Novenber 13 transaction. The returned itema are priced at $270 and coat $135 the items were not damaged and vere returned to inventory Journalize the above merchandising transactions for the Dollar Store assuming it uses a perpetual inventory system and the gross method