Question 5) Drinking Distributing Company completed these merchandising transactions in the month of April. Apr.2 Purchased merchandise on account from Miller Co. 58,700, terms 3/10, 1/30. 4 Sold merchandise on account $6,000, terms 3/10, n/30. The cost of the merchandise sold was $3.700. 5 Paid $200 freight on April 4 sale. 6 Received credit from Miller Co. for merchandise returned $500. 11 Paid Miller Co. in full. 13 Received collections in full from customers billed on April 4. 14 Purchased merchandise for cash $4,700. 16 Received refund from supplier for returned merchandise on cash purchase of April 14, $500. 18 Purchased merchandise from Bud Distributors $5,500, terms 1/10,n/30. 20 Paid freight on April 18 purchase $180. 23 Sold merchandise for cash $8,300. The cost of the merchandise sold was $5.580. 26 Purchased merchandise for cash $2,300. 27 Paid Bud Distributors in full. 29 Made refunds to cash customers for returned merchandise $180. The returned merchandise had a cost of $120. 30 Sold merchandise on account $3,980, terms n/30. The cost of the merchandise sold was $2.500. Instructions: Journalize the transactions using a perpetual inventory system (in color)