Record the journal entries for the following transactions of Z-Mart if the company uses a) Perpetual Inventory System and b) Periodic Inventory System. a. December 13: Z-Mart's merchandise was sold to Spin Master Toys for $9,900 under credit terms of 2/15,n/60. The cost of the merchandise was $7,920. b. December 29: Z-Mart collected the balance due from Spin Master Toys. 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 15/Jan). a) Perpetual Inventory System b) Periodic Inventory System