On September 30, 2020, Oxford Jewellers purchased inventory of $51,000 on account from Venus Gems Ltd, a jewellery importer, Terra were 2/15, nits. On receiving the goods, Oxford checked the order and found $7,300 worth of items that were not ordered but included in the invoice. Oxford returned this amount of merchandise to Venus on October 4. On October 14, Oxford paid Venus Required 1. Journalize all necessary transactions for Oxford Jewellers, which uses the perpetual inventory system Explanations are not required 2. Journalize the transactions of Venus Gems Ltd., which uses the perpetual inventory system. Venus's gross margin is 35 percent, so cost of goods sold is 65 percent of sales. Explanations are not required