Prepare General Journal entries to record the following perpetual system merchandising transactions of Goodfella's Group. Use a separate account for each receivable and payable Feb 7 Sold merchandise to Harbison Co. for $21,000 under credit terms 2/10,n/60, FOB destination. The merchandise had cost $17,500, 11 Paid $1,200 shipping charges related to the Feb 7 sale to Harbison Co. 12 Harbison returned merchandise from the Feb 7 sale that had cost $2,500 and been sold for $3,500. The merchandise was restored to inventory 15 Received balance due from Harbison for the Feb 7 sale