Journalise the transactions in the books of Fernandis: 2019 Dec. 1 Goods of the list price of $8,000 purchased at a trade discount of 5%. Dec. 6 Goods of the catalogue price of $9.000 sold at a trade discount of 10% to Samuel. Dec. 10 Received cash after allowing 3% discount to George who owed $7,000. Dec. 14 Paid cash after deducting 4% discount to Richard to whom $6,000 was payable. Dec. 20 Received $29,600 from Fredrik in full settlement of his account $10,000. Dec. 24 Paid $4,850 to Philips in full settlement of his account $5,000