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Calming Creations Gift Shop uses a perpetual inventory system. Joumalize the following transactions for Calming Creations Gift Shop Explanations are not required. (Record debits first, then credits. Exclude explanations from joumal entries. Assume the company recorde sales at the net amount. Round all numbers to the nearest whole dollar.) (Click the icon to view the transactions.) Feb. 3: Purchased $3,200 of merchandise inventory on account under terms 3/10,n/EOM and FOB shipping point from Sharon's Creations. More info