Question 2 (14 marks) Yummy Corporation (Yummy) is engaged in the retail business of cooking pans. The company adopts perpetual inventory system to record inventory and costs of sales. Besides, the company records purchases of goods at gross invoice price. Sogi corporation (Sogi) is a major customer of Yummy. For any returns on sales, Yummy will record in "Sales returns" account. The following transactions occurred in December 2022: (a) Prepare journal entries for Yummy Corporation relating to the above transactions in December. (12 Marks) (b) List ONE advantage of perpetual inventory system. (2 Marks)