Purchases of Merchandise: Perpetual Inventory System SE6. Record each of the following transactions using T accounts, assuming the perpetual inventory system is used: Aug. 2 Purchased merchandise on credit from Vera Company, invoice dated August 1, terms n/10, FOB shipping point, $1,150. 3 Received bill from Strauss Shipping Company for transportation costs on August 2 shipment, invoice dated August 1, terms n/30, $105. 7 Returned damaged merchandise received from Vera on August 2 for credit, $180. 10 Paid in full the amount due to Vera for the purchase of August 2, part of which was returned on August 7