Journalize the following merchandise transactions. The company uses the perpetual inventory system. a. Sold merchandise on account, $17,300, with terms 2/10, net 30. The cost of the goods sold was $12,600. If an amount box does not require an entry, leave it blank. Accounts Receivable 17300 Sales 17.300 Cost of Goods Sold 12600 Inventory 12.600 b. Received payment within the discount period. If an amount box does not require an entry, leave it blank. Cash Accounts Receivable :88