Required: 1. Record each of the transactions listed above, assuming a FIFO perpetual inventory system. (If no entry is required for transaction/event, select "No journal entry required" in the first account field.) No Date 1 January 03 Inventory Accounts payable 2 January 08 Inventory Accounts payable 3 3 January 12 Inventory Accounts payable 4 January 15 Accounts payable Inventory General Journal Debit Credit 106,000 106,000 122,100 122,100 139,200 139,200 12,180 12,180 5 January 19 Accounts receivable 544,000 Sales revenue 544,000 6 January 19 Cost of goods sold 373,940 Inventory 373,940 7 January 22 Cash Accounts receivable | 8 January 24 Accounts payable Cash 489,000 489,000 319,000 319,000 9 January 27 Allowance for uncollectible accounts 2,600 Accounts receivable 2,600 10 10 January 31 Salaries expense Cash 115,000 115,000