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Please help me draft a journal entry. The company uses the Perpetual Method. The company purchased 500 items of inventory for $145,000 with the terms

Please help me draft a journal entry. The company uses the Perpetual Method. The company purchased 500 items of inventory for $145,000 with the terms of 2/EOM, n/45 on 1/19/19. Company returned $30,000 of faulty inventory on 1/28/19. Company paid for the inventory on 1/31/19.

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