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 Sold $1,132 of merchandise to Andrew Noren on account, terms n/30. The goods had cost Accustart $758. 4 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. 5 Sold $762 of merchandise to Dong Corporation on account, terms n/30. The goods had cost Accustart $488. 8 Sold $839 of merchandise to Michael Collins for cash. The goods had cost Accustart $627. 10 Sold $919 of merchandise to Rafik Kurji account, terms n/30. The goods had cost Accustart $675. 22 Dong Corporation paid its account in full. 24 27 22 Andrew Noren purchased an additional $696 of merchandise on account, terms n/30. The goods had cost Accustart $411. Sold $1,735 of merchandise to Batstone Corporation, terms n/30. The goods had cost Accustart $1,114. 28 Andrew Noren paid $993 on account. 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 O for the amounts. Round answers to the nearest whole dollar, e.g. 5,275.) Date Feb. 2 Feb. 4 Account Titles and Explanation Accounts Receivable Sales No Entry (To record sales) Cost of Goods Sold (To record cost of goods sold) Inventory Accounts Receivable (To record sales returns) Inventory (To record cost of goods returned) Feb. 5 Accounts Receivable (To record sales) Debit 1132 758 758 Credit 1132 139 Feb. 8 Feb. 10 Feb. 22 (To record cost of goods sold) (To record sales) (To record cost of goods sold) (To record sales) (To record cost of goods sold) Feb. 22 Feb. 24 Feb. 27 (To record sales) (To record cost of goods sold) (To record sales) Feb. 28 (To record cost of goods sold)