Home Hardware reported beginning inventory of 30 shoveis, for a total cost of $240. The company had the following transactions during the month: 3anubry 2 sold 9 shovels on account at a selling price of $9 per unit. 2aruary 16 sold 13 shovels on account at a selling price of $9 per unit. January 18 bought 5 shovels on account at a cost of $8 per unit. 3anuary 19501913 shovels on account at a selling price of $9 per unit. January 24 bought 13 shovels on account at a cost of $8 per unit. 3anuary 31 counted inventery and deternined that 12 unite were on hand. Prepare the journal entules that would be recorded using a perpetual inventory system, including any "book-to-physical" ad, ittment that might be needed (if no entry is required for a transaction/event, select "No Journal Entry Required" in the first account fieldi.) Home Hardware reported beginning inventory of 30 shoveis, for a total cost of $240. The company had the following transactions during the month: 3anubry 2 sold 9 shovels on account at a selling price of $9 per unit. 2aruary 16 sold 13 shovels on account at a selling price of $9 per unit. January 18 bought 5 shovels on account at a cost of $8 per unit. 3anuary 19501913 shovels on account at a selling price of $9 per unit. January 24 bought 13 shovels on account at a cost of $8 per unit. 3anuary 31 counted inventery and deternined that 12 unite were on hand. Prepare the journal entules that would be recorded using a perpetual inventory system, including any "book-to-physical" ad, ittment that might be needed (if no entry is required for a transaction/event, select "No Journal Entry Required" in the first account fieldi.)