Journalize each of the following transactions assuming a perpetual inventory system. April 5 Sold merchandise to a customer for $6,700; terms 3/10, n/30 (cost of sales $3,980). April 7 Made a cash sale of $5,000 of merchandise to a customer today (cost of sales $2,960). April 8 Sold merchandise for $12,300; terms 3/10, n/30 (cost of sales $7,340). April 15 Collected the amount owing from the credit customer of April 5.May 4 The customer of April 8 paid the balance owing.