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Prepare the necessary Journal entries on the books of Kelly Carpet Company to record the following transactions, assuming a perpetual inventory system: (a) (b) Kelly purchased $45,000 of merchandise on account, terms 2/10, 1/30. Returned $3,000 of damaged merchandise for credit. Paid for the merchandise purchased within 10 days. (c) (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (a) Inventory Accounts Payable (b) Accounts Payable 3800 Inventory 3800 0 Accounts Payable 3900 540 Inventory 41160 Cash