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Rand Wholesale Company purchases merchandise from a variety of manufacturers and sells the merchandise to a variety of retailers. All sales are subject to a cash discount (2/10. n/30). Rand has a perpetual inventory system The February 1 balance in Rand's Inventory account was a $50,000 debit. The following transactions occurred during February Feb 2 Purchased $7.600 of merchandise from Sweet Manufacturing terms are 1/10.30 5 Paid $270 freight on the February 2 purchase. 11 Paid Sweet for the February 2 purchase 13 Purchased $5,000 of merchandise from Tayler Manufacturing terms are 2/10, V45. 16 Received a $300 allowance on the February 13 purchase since some of the merchandise was the wrong size. All of the merchandise is stable at regular prices 17 Purchased $4,200 of merchandise from Zorn Industries terms are 2/10, 1/30 20 Sold merchandise with a list price of $4,000 ($2,200 cost) to Valley Mart 22 Valley Mart returned 20 percent of the merchandise from the Feb. 20 sale. 23 Paid Tayler Manufacturing for the February 13 purchase. 28 Paid Zorn Industries for the February 17 purchase Required Prepare a schedule that shows the impact of these transactions on Rand's Inventory account. Use the following headings: Date Transaction Debit Amount Credit Amount Account Balance Feb. 1 Balance Os 50000 2 Purchase. Sweet 7600 57600 5 Freight - Sweet 270 57870 11 Payment - Sweet 13 Purchase. Tayler 16 Purchase allowance - Tayler 17 Purchase - Zorn 20 Sale - Valley Mart 22 Sales return - Valley Mart 23 Payment - Tayler 28 Payment - Zorn