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b. Present the joumal entries that Happy Sales should record for these transactions. Assume that Happy uses a perpetual inventory system. Journal entry worksheet 2345 Record sale of merchandise on account; 3/10,n/90. Note Enter debts beloie credits Analysis Component: Assume that the buyer, Wilson Purchasing. borrowed enough cash to pay the balance on the last day of the discount period at an annual interest rate of 4% and paid it back on the last day of the credit period, Calculate how much the buyer saved by following this strategy: (Use a 365-doy year. Round intermediate calculations and final answer to 2 decimal ploces.) On May 11, 2023, Wilson Purchasing purchased $24,000 of merchandise from Happy Sales; terms 310, rv90, FO8 Happy Sales. The cost of the goods to Happy was $19,000. Wilson paid $1,400 to Express Shipping Service for the delivery charges on the imenchardise on May 11. On May 12. Witson returned \$3,800 of goods to Happy Soles, which restored then to irventory. The returned goods hod cost Happy 53,000, On May 20, Wisson malled a cheque to Happy for the amount owed on that date. Hoppy recelved and recorded the cheque on Miry 21 Required: a. Present the journal entries that Wison Purchasing should record for these transactions. Asume that Wison uses a perpetual inventory system. Journal entry worksheet (1) 23 Record the poyment of balance within the discount period. wasei Fater subits before credrs