Problem 1 : Lerrington Homy sells homes accessories. At December 31, 2019 the company's inventory was 44,000 EUR. During the January and February of 2020, Lerrington Homy made only 1 purchase and 1 sale. The transactions were as follows. January 05 Sold 1 home accessory for 18,000 EUR cash., the original cost for this accessory to the company was 9,000 EUR. February 10 Purchased 2 homes accessories from Conforhome Corp, The total cost of this purchased amounted to 22.000 EUR, credit terms 2/10, n/30 ( Lerrington Homy company's policy request the accountants to book the purchase of merchandise at a net cost) Instructions Assume that Lerrington Homy uses a perpetual inventory system. 1. Prepare journal entries to record these transactions a. Sales transaction (25 points) b. Purchased transaction (25 points)