Saved Journalize each of the following transactions assuming a perpetual inventory system. April 5 Sold merchandise to a customer for $5,800; terms 3/10, n/30 (cost of sales $3,080). 7 Made a cash sale of $4,100 of merchandise to a customer today (cost of sales $2,060). 8 sold merchandise for $11,400; terms 3/10, n/30 (cost of sales $6,440). 15 Collected the amount owing from the credit customer of April 5. 4 The customer of April 8 paid the balance owing. May View transaction list Journal entry worksheet Record sale of merchandise for $5,800; terms 3/10, n/30