Required information [The following information applies to the questions displayed below.] FindMe Inc., (FI) has developed a coin-sized tracking tag that attaches to key rings, wallets, and other items and can be prompted to emit a signal using a smartphone app. Fl sells these tags, as well as water-resistant cases for the tags, with terms FOB shipping point. Assume Fl has no inventory at the beginning of the month, and it has outsourced the production of its tags and cases. Fl uses FIFO and has entered into the following transactions: Jan. 2: FI purchased and received 320 tags from Xioasi Manufacturing (XM) at a cost of $11 per tag, n/15. Jan. 4: FI purchased and received 120 cases from Bachittar Products (BP) at a cost of $4 per case, n/20. Jan. 6: FI paid cash for the tags purchased from XM on Jan. 2. Jan. 8: FI mailed 220 tags via the U.S. Postal Service (USPS) to customers at a price of $36 per tag, on account. Jan.11: FI purchased and received 420 tags from XM at a cost of $14 per tag, n/15. Jan.14: FI purchased and received 220 cases from BP at a cost of $5 per case, n/20. Jan.16: FI paid cash for the cases purchased from BP on Jan. 4. Jan. 19: FI mailed 180 cases via the USPS to customers at a price of $15 per case, on account. Jan. 21: FI mailed 320 tags to customers at a price of $36 per tag. Required: 1. Prepare journal entries for each of the above dates, assuming Tl uses a perpetual inventory system. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)