For each transaction of Sealy Company, $($a$)$ determine whether or not Sealy owns the goods during transit. $($b$)$ If Sealy is responsible for

transportation costs, record the entry for shipping costs assuming they are paid in cash and the perpetual inventory system is used.

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If Sealy is responsible for transportation costs, record the entry for shipping costs assuming they are paid in cash and the perpetual

inventory system is used.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

$1$

$2$

$3$

$4$

Purchased goods FOB destination. Transportation costs are $$135.$

Note: Enter debits before credits.