Prepare journal entries for January 2014 to record the following transactions for Ludwig Inc. 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 3: Ludwig Inc. sold merchandise that cost $7,905 to Stake Technology Inc. for $9,300 under credit terms of 2/30, n/90, FOB shipping point. b. January 4: Issued a $700 credit memorandum to Stake Technology Inc. for an allowance on goods sold on January 3. C. January 6: Ludwig Inc.'s merchandise was sold to Zcom Inc. for $5,200 under credit terms of 2/10, n/60, FOB shipping point. The cost of the merchandise was $4,420. d. January 11: Ludwig Inc. sold merchandise to Southgate Inc. that cost $8,010 for $8,900 cash. e. January 15: Received the balance due from Zcom Inc. for the sale dated January 6 f. January 29: Received Stake Technology Inc.'s payment of the amount due from the January 3 sale. Please use the '+' and '' buttons to change the number of accounts (if necessary) for each journal entry. General Journal Page GJ8 Date Account/Explanation F Debit Credit + - 1 +