On February 1st, Pine had credit sales (on account) of $15,000. The items had a cost to Pine of $12,000. On February 5th, goods that sold for $1,000 and had a cost to Pine of $800 were returned. The customer was given full credit for their return. The returned items were included in Pine's inventory. Required: Prepare the journal entries for Pine for each of February 1 and February 5th presuming Pine uses IFRS and the perpetual method of accounting for inventory. Debits must come before and be on a separate line from credits. You are not required to provide explanations, but you should show calculations. There are extra rows in the grid. Date Debit account Credit account Debit $ Credit $ IFRS and perpetual method Feb. 1 Feb. 5 Feb. 5