Journalize the transaction for Rodriguez Co. using a perpetual inventory system. CHART OF ACCOUNTS 110 Cash 112 Account Receivable 114 Prepaid Rent 121 Inventory 122 Supplies 210 Accounts Payable 310 Tammy Rodriguez, Capital 410 Sales 412 Sales Returns and Allowances 414 Sales Discounts 510 Cost of Goods Sold 610 Salaries Expense 612 Cleaning Expense 614 Adverting Expense Tammy Rodriguez, the owner, invested an additional $25,000 in her business. Paid two months' rent in advance check 47, $2, 800. Sold merchandise (inventory) to Ronald Smith on account $640, which cost $300. Purchased merchandise from Hudson Distributing Co. on account, $4,000. Paid Hudson Distributing Co. (vendor) Check 49. Received payment from Ronald Smith (Customer). Returned merchandise to Columbia Corporation and issued Debit Memo 12 for $842. Sold merchandise to John Chan on account, $3.547, which cost $2,000. John Chan returned merchandise that worth $600, which cost $200. Issued Credit Memo 9 to John Chan. Purchased supplies on account from East Office supplies Inc., $1, 700. Paid salaries $1, 750, Check 51