Selected transactions follow for Foress 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 $1,136 of merchandise to Andrew Noren on account, terms n/30. The goods had cost Foress $760. 4 Andrew Noren returned for credit $140 of the merchandise purchased on February 2. The goods had cost Foress $85 and they were returned to inventory. 5 Sold $757 of merchandise to Dong Corporation on account, terms n/30. The goods had cost Foress $487. 8 Sold $845 of merchandise to Michacl Collins for cash. The goods had cost Foress $617. 10 Sold $927 of merchandise to Rafik kurji account, terms n/30. The goods had cost Foress $683. 22 Dong Corporation paid its account in full. 24 Andrew Noren purchased an additional $691 of merchandise on account, terms n/30. The goods had cost Foress $413. 27 Sold $1,750 of merchandise to Batstone Corporation, terms n/30. The goods had cost Foress $1,107. 28 Andrew Noren paid $996 on account. repare 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.) (Iorecord cost of goods sold) 2.4 140 Accounts Receivable (To record sales returns) Inventory (To record cost of goods returned) ta.5 Accounts Recelvable Sales (Torecord sales) Cost of Goodi Sold Cost of Goods Sold Inventory (To record cost of goods sold) 2b.8 Cash Sales (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) b. 10 Accounts Receivable 927 Sales (To record sales) Cost ol Goods Sold Inventory (To record cost of goods sold) 2.22 Cash 757 Accounts Receivable ib. 24 Accounts Recelvable Sales (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) 26.27 Accounts Receivable Siles (To record sales) Cost of Goods Sold (To record sales) Cost of Goods Sold Deferred Revenu Inventory (To record cost of goods sold) eb. 28 Cash Accounts Receivable