On Agri 30; 2023, While Jewellers purchasod laventory of $59,000 on acoount from Northem Cems Lid, a jewelery inporlet, Terms were 2/15, n/45. On tecoiving the goods, White checked the order and found 57,300 worth of Bems that were not ordered but induded in the invoice. White retumed this amourt of meschandise to Northem on May 4. On May i4, White pald Narthem. Required 1. Joumalizo al necessary transoctions for White Jewelere, which uses the perpelual inventory syatem. Explanations are not required. 2. Sournalie the transactions of Northem Gerrs Lid , which uses the perpetual inventory sysiem. Nothern's gross margin is 35 percent, so cost of goods sold is 05 pevcent of sales. Explanation are not requiced