Journalize the following merchandise transactions. The company uses the perpetual inventory system. a. Sold merchandise on account, $13,300 with terms 2/10, net 30. The cost of the goods sold was $8,645. If an amount box does not require an entry, leave it blank. Accounts Receivable X 3 Sales Cost of Goods Sold 8,645 Inventory 8,645 b. Received payment within the discount period. If an amount box does not require an entry, leave it blank. Cash 13,034 Accounts Receivable X