Prepare general journal entries to record the following perpetual system merchandising transactions ofDogs and Cats Inc. Worth $11$ marks.July $3$ Purchased merchandise from Pet Gallery Co$.$ for $$18,000$ under credit terms of$2/15,$ n$/30,$ FOB factory$\mathrm{.}5$ Paid $$1,000$ for freight charges on the purchased of July $3\mathrm{.}18$ Paid the balance due to Pet Galley Co$\mathrm{.}21$ Sold merchandise that cost $$4,000$ to Pet Walkers for $$6,000$ under credit terms of$2/15,$ n$/60,$ FOB shipping point$\mathrm{.}23$ Issued a $$500$ credit memo to Pet Walkers for an allowance on goods sold onJuly $21\mathrm{.}24$ Received a debit memo from Pet Walkers for an error that overstated the totalinvoice by $$300\mathrm{.}31$ Received the balance due from Pet Walkers for the credit sale dated July $21.$