Journalize each of the following transactions assuming a perpetual inventory system. April 5 sold merchandise to a customer for $6,400; terms 3/10,n/30 (cost of sales $3,680). 7 Made a cash sale of $4,700 of merchandise to a customer today (cost of sales $2,660 ). 8 Sold merchandise for $12,000; terms 3/10,n/30(cos t of sales $7,040 ). 15 collected the amount owing from the credit customer of April 5. May 4 The customer of April 8 paid the balance owing. View transaction list Viow journal entry worksheot \begin{tabular}{|c|c|c|} \hline No & Date & General Journal \\ \hline & Apr. 05 & Accounts receivable \\ \hline & & Cost of goods sold \\ \hline & & Sales \\ \hline & & Merchandise inventory \\ \hline \end{tabular}