Problem 1 - Johnson Inc. uses a perpetual inventory system, and gross method, and had the following transactions during July: July 1 Johnson Inc. sold merchandise to Harbor Corporation on credit for $10,000, terms 4/10,n/30. The items sold had a cost of $3,000. July 1 UPS bills the responsible party $200 for the goods shipped on July 1 , terms FOB destination. July 9 Johnson receives payment for the merchandise sold on July 1. Required: Prepare the general journal entries for Johnson, the seller