Joumalize the following transactions for the buyer, Evans Company, using the gress method to account for purchase discounts. Assume a pereetualinuentery. axstem. July 2 Purchased merchandise from Simmons Company pesaccount, $5,000, terms 1/10, n/30. The gopds are shipped Fos ativoing boint, freight prepaid by seller, $400. July 8 Retumed to Simmons Company merchandise previoushy purchased on account, $1,000 July 12 Pad the amount due to Simmons Compary