Requirements 1 & 2. Prepare headings for a sales journal. Journalize the transactions that should be recorded in the sales journal. (Round the sales discount to a whole dollar.) Assume the company uses the perpetual inventory system. Total each column of the sales journal. (If a box is not used in the journal leave the box empty do not select information and do not enter a zero. Abbreviation used: Inv. Invoice.) Sales Journal Customer Post Accounts Receivable DR Cost of Goods Sold DR Date Inv. No Account Debited Ref. Sales Revenue CR Merchandise Inventory CR Feb Feb. 28 Totals