Selected transactions follow for Sweetwater 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 $1,138 of merchandise to Andrew Noren on account, terms n/30. The goods had cost Sweetwater $766. 4 Andrew Noren returned for credit $141 of the merchandise purchased on February 2. The goods had cost Sweetwater $86 and they were returned to inventory. 5 Sold $755 of merchandise to Dong Corporation on account, terms n/30. The goods had cost Sweetwater $493. 00 8 Sold $844 of merchandise to Michael Collins for cash. The goods had cost Sweetwater $626. 10 Sold $922 of merchandise to Rafik Kurji account, terms n/30. The goods had cost Sweetwater $681. 22 Dong Corporation paid its account in full. 24 Andrew Noren purchased an additional $700 of merchandise on account, terms n/30. The goods had cost Sweetwater $412. 27 Sold $1,726 of merchandise to Batstone Corporation, terms n/30. The goods had cost Sweetwater $1,113. 28 Andrew Noren paid $997 on account. Prepare the journal entries to record each of the above transactions. (List all debit entries before credit entries. Credit account titles Sales tomatically 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 Account Titles and Explanation Debit Credit Feb. 2 Accounts Receivable 1138 Sales 1138 Sales Discounts (To record sales) Cost of Goods Sold 766 Inventory 766 Inventory 766 (To record cost of goods sold) Feb. 4 V Sales Returns and Allowances 141 Accounts Receivable 141 (To record sales returns) Inventory . 86 Cost of Goods Sold 86 (To record cost of goods returned) Feb. 5 Accounts Receivable I Sales 755 755 (To record sales) Cost of Goods Sold Inventory 493 Inventory 493 (To record cost of goods sold) IIO HO DIO ONE Feb. 8 Cash Sales 844 Deferred Revenue 844 (To record sales) Inventory Cost of Goods Sold 626 Inventory 626 (To record cost of goods sold) Feb. 5 Accounts Receivable I Sales 755 755 (To record sales) Cost of Goods Sold Inventory 493 Inventory 493 (To record cost of goods sold) IIO HO DIO ONE Feb. 8 Cash Sales 844 Deferred Revenue 844 (To record sales) Inventory Cost of Goods Sold 626 Inventory 626 (To record cost of goods sold) Feb. 10 Sales 922 Cash 922 (To record sales) Inventory Cost of Goods Sold Cost of Goods Sold (To record cost of goods sold) Feb. 22 V Cash DIOCRITARIO ITE TANTE Accounts Receivable 740 Feb. 24 Accounts Receivable Sales (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) Feb. 27 Accounts Receivable 1726 Sales 1726 Sales 1726 (To record sales) Cost of Goods Sold 1113 1113 Inventory 1113 (To record cost of goods sold)