Prepare journal entries for January 2014 to record the following transactions for Segura Corporation. Assume a perpetual inventory system. Enter the transaction letter as the description when preparing a journal entry. When a transaction requires two separate journal entries, use the same letter for both descriptions. Dates must be entered in the format dd/mmm (ie. 15/Jan). a. January 1: Segura Corporation's merchandise was sold to Oppong Corporation for $9,400 under credit terms of 2/30, n/60, FOB shipping point. The cost of the merchandise was $7,990. b. January 2: Oppong Corporation requested a price reduction on the January 1 sale because the merchandise did not meet specifications. Sent Oppong Corporation a credit memorandum for $4,000 to resolve the issue. c. January 5: Segura Corporation's merchandise was sold to ABC Inc. for $8,800 under credit terms of 2/15, n/90, FOB shipping point. The cost of the merchandise was $7,040. d. January 5: Received the balance due from Oppong Corporation for the sale dated January 1. e. January 15: Segura Corporation's merchandise was sold to Stake Technology Inc. for $6,000 cash. The merchandise cost $4,800. f. January 24: Received the balance due from ABC Inc. for the sale dated January 5. Please use the '+' and '-' buttons to change the number of accounts (if necessary) for each journal entry. Date + General Journal Account/Explanation + + Page GJ8 F Debit Credit + + +