Record the journal entries for the following transactions of Beamer Co$.$ if the company uses a$)$ Perpetual Inventory System and b$)$ Periodic Inventory System.

a$.$ February $11$: Beamer Co$.$ purchased merchandise from Alfa Co$.$ for $$8,200$ under credit terms of $\frac{2}{10},\frac{n}{60}.$

b$.$ February $13$: After negotiations with Alfa Co$.$ concerning problems with the merchandise purchased on February $11,$ Beamer Co$.$ received a credit memorandum granting a

price reduction of $$1,800.$

c$.$ February $24$: Beamer Co$.$ paid Alfa Co$.$ the balance due.

Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd$/$mmm $($i$.$e$.,$ January $15$ would be $\frac{15}{J}an).$

a$)$ Perpetual Inventory System

b$)$ Periodic Inventory System