Problem 2 (13 Points) Prepare the necessary journal entries to record the following transactions, assuming Eagles Company uses a perpetual inventory system. (a) Eagles sells $60,000 of merchandise, terms 3/10, n/30. The merchandise cost $38,000. (b) The customer in (a) returned $5,000 of merchandise to Eustace. The merchandise returned cost $3,500. (c) Eagles received the balance due within the discount period