Journalize each of the following transactions assuming a perpetual inventory system. April 5 Sold merchandise to a customer for $5,800; terms 3/10,n/30 (cost of sales $3,080 ). 7 Made a cash sale of $4,100 of merchandise to a customer today (cost of sales $2,060 ). 8 Sold merchandise for $11,400; terms 3/10,n/30 (cost of sales $6,440 ). 15 collected the amount owing from the credit customer of April 5 . May 4 The customer of April 8 paid the balance owing