Required information [The following information applies to the questions displayed below.] Littleton Books has the following transactions during May. May 2 Purchases books on account from Readers Wholesale for $3,100, terms 2/10,n/30. May 3 Pays cash for freight costs of $180 on books purchased from Readers. May 5 Returns books with a cost of $300 to Readers because part of the order is incorrect. May 10 Pays the full anount due to Readers. May 30 Sells all books purchased on May 2 (less those returned on May 5) for $3,800 on account. Record the period-end adjustment to cost of goods sold on May 31, assuming the company has no beginning or ending inventory. (If to entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet