Prepare the necessary journal entries to record the following transactions, assuming Darby Company uses a perpetual inventory system, gross method for sales (7-9 min.) a. Feb 10, Darby has bought the merchandise cost b. Feb 15, Darby sells $55,000 of merchandise c. The customer in (b) returned $5,000 of merchandise d. Darby received the balance due within the discount $29,000 plus $1,000 freight fee, cash paid. purchased on 10th Feb (a), terms 1/10, n/30. to Darby. The merchandise returned cost $3,000 period