January $5$: Pane pays for the inventory purchased in transaction A$.$

transaction A: January $1$: Pane purchases inventory on account to make stained glass windows. The contract has terms of $2/10,$ n$/30.$ The goods were purchased under the shipping terms of FOB destination.

inventory purchased $$9750000$

shipping cost $$5050$

February $12$: Pane purchased a one year insurance policy with coverage beginning on March $1.$

Insurance policy $$20,000$

March $1$: Pane purchases additional inventory on account to make stained glass windows. The goods were purchased under the shipping terms of FOB shipping point.

Inventory Purchased $$12125000$

shipping cost $$9,000$

May $31$: Pane sells window panes to customers. Some customers paid in cash, others purchased their goods on account. Pane uses the perpetual method to track their inventory.

Cash sales $$5,367,000$

Sales on account $$40,054,000$

cost of goods sold $$13,250,000$

June $1$: Pane pays for the inventory purchased in transaction E$.$

record all these transactions as journal entries please.