May 1 Purchased merchandise on account from Braun's Wholesale Supply for $4,100, terms 2/10, n/30. 2 Sold merchandise on account $1,500, terms 1/10,n/30. The cost of the merchandise sold was $1,400. 5 Received credit from Braun's Wholesale Supply for merchandise returned $250. 9 Received collections in full, less discounts, from customers billed on May 2. 10 Paid Braun's Wholesale Supply in full, less discount. 11 Purchased supplies for cash $300. 12 Purchased merchandise for cash $1,500. 15 Received $150 refund for return of poor-quality merchandise from supplier on cash purchase. 17 Purchased merchandise on account from Valley Distributors for $1,400, terms 2/10,n/30, FOB shipping point. 19 Paid freight on May 17 purchase $140. 24 Sold merchandise for cash $3,300. The merchandise sold had a cost of $2,000. 25 Purchased merchandise on account from Lumley, Inc. for $550, terms 2/10,n/30. 27 Paid Valley Distributors in full, less discount. 29 Made refunds to cash customers for returned merchandise $80. The returned merchandisecost $20. 31 Sold merchandise on account for $1,500termsn/30. The cost of the merchandise sold was $500. Journalize the transactions using a perpetual inventory system. (List all debit entries before credit entries. Credit account titles are automatically indented (To record cash sale) (To record cost of merchandise sold) (To record merchandise returned) (To record cost of merchandise retumed) (To record cresit sale) (To record cost of merchandise sold)