Pronghorn Shoe Sales has a January 31 fiscal ycar-end. At the start of the year. Pronghorn had 270 pairs of shoes in its Inventory at a cost of $30 per pair. Assume that the oldest inventory is sold first. Pronghorn uses a perpetual inventory system and estimates returns of 5% on all sales. During the month of February 2022 , the following transactions took place: Feb. 4 Purchased 1,080 pairs for $20 each from Culver Corp. on account, terms n/30. 11 Returned 108 pairs to Culver for $2.160 credit because the shoes were the wrong 5 ize. 13 Sold 210 pairs for $90 each to Shoes for Kids, terms n/30. 18 Granted credit of $900 to Shoes for Kids for the return of 10 pairs that were the wrong colour. The shoes were restored to inventory: 26 Paid Culver the amount owing 28 Received payment in full from the Shoes for Kids. Record the February transactions. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manually if no entry is required, select "No Entry' for the account titles and enter O for the amounts. List all debit entries before credit entries Round Cost of goods sold and irventory return answers to 2 decimal ploces, es. 125250 ) Date Account Titles and Explanation Debit Credit (Sale of Shoes) (Cost of goods sold recorded) (Cost of goods sold recorded) (Return of shoes) (Return of shoes, assuming goods are resaleable and returned to inventory)