Journalize each of the following transactions assuming a perpetual inventory system. April 5 Sold merchandise to a customer for $7,100; terms 1/10, n/30 (cost of sales $4,380). 7 Made a cash sale of $5,400 of merchandise to a customer today (cost of sales $3,360). 8 Sold merchandise for $12,700; terms 1/10, n/30 (cost of sales $7,740). 15 Collected the amount owing from the credit customer of April 5. May 4 The customer of April 8 paid the balance owing