Hargrove Ltd. reports the following for month ended December 31, 2020: Inventory, November 30, 2020, $52,000 Inventory, December 31, 2020, $55,000 Dec 1/20 - Purchases on credit $43,000 Dec 13/20 - Purchase returns $5,000 Dec 22/20 - Sales on credits $45,000 Dec 27/20 - Cost of Goods Sold $35,000 Required Complete the journal transactions for a periodic inventory system and a perpetual inventory system. Explanations are not required