Instructions Chart of Accounts General Journal Instructions Sold merchandise on account, $14,100, with terms 2/10, net 30 on December 28. The cost of the goods sold was $9,165 Received payment on December 31 within the discount period b Required: Journaise the above merchandise transactions. The company uses the perpetua inventory system Refer to the Chart of Accounts for evac wording of account titles Instructions Chart of Accounts General Journal Instructions Chart of Accounts CHART OF ACCOUNTS General Ledger ASSETS REVENUE 410 Sales 110 Cash 120 Accounts Receivable 125 Notes Receivable 130 Merchandise Inventory 131 Estimated Returns Inventory 140 Supplies EXPENSES 510 Cost of Merchandise Sold 521 Delivery Expense 522 Advertising Expense Instructions Chart of Accounts General Journal Instructions Chart of Accounts 140 Supplies 142 Prepaid Insurance 180 Land 190 Equipment 191 Accumulated Depreciation 522 Advertising Expense 523 Depreciation Expense 526 Salaries Expense 531 Rent Expense 533 Insurance Expense 534 Supplies Expense 536 Credit Card Expense 560 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 216 Salaries Payable 221 Sales Tax Payable 222 Customers Refunds Payable 231 Unearned Rent Instructions Chart of Accounts General Journal Instructions 710 Interest Expense Chart of Accounts 216 Salanes Payable 221 Sales Tax Payable 222 Customers Refunds Payable 231 Unearned Rent 241 Notes Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends MO Vow par Instructions Chart of Accounts General Journal Instructions Chant of Accounts General Journal Journace each transaction Refer to the Chart of Accounts for exact ording of accounts JOURNAL httoo DERIT CREDIT ICAL TOUTY 1