Question 13 (15 points) Listen Using the Perpetual Inventory System: Journalize the following 3 transactions as the Seller. December 23rd Sold merchandise on account, $27 500 with terms 2/10, 1/30 The cost of the goods sold was $16.500 December 30th Received payment in full on account for the December 23rd salo December 3157 Our annual year-end inventory count showed $157,180 worth of product. The inventory is recorded on the books at $158 950 Record the adjusting entry >