Journal Entries-Perpetual Inventory Joan Ziemba owns a small variety store. The following transactions took place during March of the current year. Mar. 3 Purchased merchandise on account from City Galleria, $2,900. 7 Paid freight charge on merchandise purchased, $225. 13 Sold merchandise on account to Amber Specialties, $3,400. The cost of the merchandise was $2,200. 18 Received a credit memo from City Galleria for merchandise returned, $650. 22 Issued a credit memo to Amber Specialties for merchandise returned, $600. The cost of the merchandise was $32 Journalize the transactions in a general journal using the perpetual inventory method