Question 13 (15 points) 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, n/30 The cost of the goods sold was $16,500 December 30th Received payment in full on account for the December 23rd sale December 31st 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