Higgens Hotel received a shipment of souvenir robes on July 9, 2021. The value of the robes was $13,000 Do not enter dollar signs or commas in the input boxes. Required ay The robes were shipped FOB shipping point and freight charges came to $440. Prepare the journal entry to record the receipt of goods by Higgens Hotel, assuming the payment will be made in August using the perpetual inventory system Date Account Title and Explanation Debit Credit 2021 Jul 9 Purchased inventory b) The robes were the wrong material. After some negotiation, the manager agreed to keep the products with a 17% allownace Prepare the journal entry on July 26, 2021 to record the purchase allowance Assume that all robes are still in inventory. Allowances are not granted on freight charges Date Account Title and Explanation Debit Credit 2021 Jul 26 Purchase Allowance Journalize the transaction for Higgens Hotel when the payment is made on August 9, 2021 Date Account Title and Explanation Debit Credit 2021 Augo Payment for the goods