Hobbit Hotel received a shipment of souvenir robes on February 5, 2021. The value of the robes was $15,000. Do not enter dollar signs or commas in the input boxes. Required a) The robes were shipped FOB shipping point, and freight charges came to $280. Prepare the journal entry to record the receipt of goods by Hobbit Hotel, assuming the payment will be made in March, using the perpetual inventory system. Date 2021 Feb 5 Account Title and Explanation 4 Debit Credit Purchased inventory b) The robes were the wrong material. After some negotiation, the manager agreed to keep the products with a 14% allownace. Prepare the journal entry on February 21, 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 2021 Debit Credit b) The robes were the wrong material. After some negotiation, the manager agreed to keep the products with a 14% allownace. Prepare the journal entry on February 21, 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 2021 Feb 211 Debit Credit Purchase Allowance c) Journalize the transaction for Hobbit Hotel when the payment is made on March 5, 2021. Date Account Title and Explanation 2021 Mar S Payment for the goods Debit Credit