PART A: Martin Sports Equipment sells a variety of sports items. The following data relates to Martin's inventory of golf club sets. On March 1, 2021, Martin had 22 sets of clubs in inventory at a cost of $395 each. During March, the following transactions occurred: Ma r. 2 Sold I" sets of clubs on account to Flex Golf Club for $560 each, terms EMU nf30. 4 Flex Golf Club returned 2 sets of clubs. Martin returned the clubs to inventory. 1'1 Flex Golf Club paid the account in full. 15 Purchased 8 sets of clubs from Taylor Sports Canada at $395, terms m'30' 1? Freight of $600 on the purchase from Taylor was FDB destination and was paid by the appropriate party. 18 Sold 6 sets of clubs at $560 each for cash and gave a 5% discount to the customer for paying cash. 22 Purchased 11 sets of clubs from Lopez Golf for $400 each' Terms 310 neUSO. 24 Returned one set of clubs to Lopez Golf because they were defective. 31 Paid the Lopez Golf account Instructions Using the perpetual inventory system, prepare the journal entries to record the transactions {NO EXPLANAHON NEEDED]