Journalize the following transactions: a. Issued credit memo no. 2, $37, to Luke Co. b. Cash sales, $182 c. Received check from Diana Co., $300, less 3% discount. d. Bought merchandise on account from Jake Co., $35, invoice no. 20; terms 5/10, n/30 e. Cash purchase of merchandise, $22 f. Issued debit memo to Jake Co., $8, for merchandise returned from invoice no. 20 Assume the periodic inventory system is used. (Record debits first, then credits. Exclude explanations from journal entries.) a. Issued credit memo no. 2, $37, to Luke Co. Journal Entry Accounts PR Debit Credit