Prepate journal entries to record the following morchandising transactions of Cabeia's, which uses the perpetual inventory system and the gross method. inviles dated July 1 . Juby 2. The nerehasilae had cont \$53). July 3 palid jies eah for freight eharges od the parohane of July 1. July 1 seld merehandise that had ees 51,700 for $2,100 onab. Gaved Juty 3 : anase. point, invater dated Joly in. acopuste receivable for that hevias, poins, inyoies dated guly ois