Prepare general journal entries to record the following perpetual system merchandising transactions of Dogs 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. 5 Paid $1,000 for freight charges on the purchased of July 3. 18 Paid the balance due to Pet Galley Co. 21 Sold merchandise that cost $4,000 to Pet Walkers for $6,000 under credit terms of 2/15, n/60, FOB shipping point. 23 Issued a $500 credit memo to Pet Walkers for an allowance on goods sold on July 21. 24 Received a debit memo from Pet Walkers for an error that overstated the total invoice by $300. 31 Received the balance due from Pet Walkers for the credit sale dated July 21