Prepare the necessary journal entries on the books of Jayhawk Carpet Company to record the following transactions, assuming a perpetual inventory system (you may omit explanations but do use CORRECT FORM = appropriate indenting and a date): (a) Jan. 5 Jayhawk purchased $40,000 of merchandise on account, terms 2/10, n/30. (b) Jan. 7 Returned $4,000 of damaged merchandise for credit. (c) Jan. 12 Paid the balance due for the merchandise purchased