Journalize each of the following transactions assuming a perpetual inventory system. April 5 Sold merchandise to a customer for $6,100; terms 3/10, n/30 (cost of sales $3,380). 7 Made a cash sale of $4,400 of merchandise to a customer today (cost of sales $2,360). 8 Sold merchandise for $11,700; terms 3/10, n/30 (cost of sales $6,740). 15 Collected the amount owing from the credit customer of April 5. May 4 The customer of April 8 paid the balance owing