Selected transactions follow for Accustart Sports Ltd. during the company's first month of business. The company expects a return rate of 8% and uses a perpetual inventory system. Feb. 2 4 5 8 10 Sold $1,141 of merchandise to Andrew Noren on account, terms n/30. The goods had cost Accustart $764. Andrew Noren returned for credit $139 of the merchandise purchased on February 2. The goods had cost Accustart $85 and they were returned to inventory. Sold $759 of merchandise to Dong Corporation on account, terms n/30. The goods had cost Accustart $488. Sold $846 of merchandise to Michael Collins for cash. The goods had cost Accustart $621. Sold $918 of merchandise to Rafik Kurji account, terms n/30. The goods had cost Accustart $675. Dong Corporation paid its account in full. Andrew Noren purchased an additional $695 of merchandise on account, terms n/30. The goods had cost Accustart $413. Sold $1,723 of merchandise to Batstone Corporation, terms n/30. The goods had cost Accustart $1,102. Andrew Noren paid $1,002 on account. 22 24 27 28 Prepare the journal entries to record each of the above transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Round answers to the nearest whole dollar, e.g. 5,275.) Date Debit Credit Account Titles and Explanation Accounts Receivable Feb. 2 Sales (To record sales) Cost of Goods Sold merchandise (To record cost of goods sold) Feb. 4 Sales Returns and Allowances Accounts Receivable (To record sales returns) Feb. 4 Sales Returns and Allowances Accounts Receivable (To record sales returns) Inventory Cost of Goods Sold (To record cost of goods returned) Feb. 5 Accounts Receivable Sales (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) Feb. 8 Cash Sales Feb. 8 Cash Sales (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) Feb. 10 Accounts Receivable Sales (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) Feb. 27 Accounts Receivable Sales (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) Feb. 28 cas Accounts Receivable