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epare journal entries to record each of the following transactions of a merchandising company. The company uses a perpetual rentory system and the gross method. ovenber 5 Purchased 400 units of product at a cost of $10 per unit. Terns of the sale are 3/10,n/60; the invoice is dated Novenber 5 . ovenber 7 Returned 30 defective units from the November 5 purchase and received full credit. vember 15 Paid the amount due from the November 5 purchase, minus the return on Novenber 7. Journal entry worksheet Paid the amount due from the November 5 purchase, minus the return on November 7. Note: Enter debits before credins