Queen Co. distribute suitcases retail stores and extend credit terms of 1/10, n/30 to all of its customers. At the end of the June, Queen's inventory consisted to suitcases costing exist1, 200. During the month of July, the following merchandising transactions occurred. July 1 Purchased suitcases on account for exist1, 800 from Emerson Manufacturers, FOB destination, terms 2/10, n/30. The appropriate party also made a cash payment of exist100 for freight on this date. 3 Sold suitcase on account to Straume Satchels for exist2,000. The cost of suitcase sold is exist1, 200. 9 Paid Emerson Manufacturers in full 12 Received payments in full from Straume Satchels 17 Sold suitcases on account to the Going Concern for exist1, 800. The cost of good sold was exist1, 080. 18 Purchased suitcases on account for exist1.900 from Hume Manufacturers, FOB shipping point, terms 1/10, n/30. The appropriate party also made a cash payment of exist125 for freight on this date 20 Received exist300 credit (including freight) for suitcase returned to Hume Manufacturers. 21 Received payment in full from The Going Concern. 22 sold suitcases on account to Desmond's for exist2, 250. The cost of suitcases sold was exist1, 350 30 Paid Hume Manufacturer's in Full. 31 Granted Desmond's exist200 credit for suitcase returned costing exist120. (a) Journalize the transactions for the month of July for Queen using a perpetual inventory system