Journalize the following transactions for the seller, Cooper Company, using the gross method to account for sales discounts. Assume a perpetual inventory system. Make sure to enter the day for each separate transaction October 1 Sold goods costing $3,000 to Rogers Company on account, $5,000, terms 5/10, 1/30. The goods are sold FOB shipping point, freight prepaid by seller, $150 October 7 Rogers Company returned damaged merchandise previously purchased on account, $200. October 11 Received the amount due from Rogers Company Note: The entry to record the shipping payment to the delivery company is not required in this problem. Date Account Title Debit Det Oct. 1 Accounts Receivable 5,150 Sales 5,000 A 150 Freight Out Cost of Goods Sold M 1 3,000 Merchandise Inwentary 1000 7 Sales Returns and Allowances 200 Accounts Receivable 200 11 Cash Sales Discounts Accounts Receivable