seller uses a perpetual inventory system and on April 4 it selts $5,000 in merchandise ins of 3/10,n/30 mplete the two journal entries to record the sales transaction by selecting the account tering the dollar amounts in the debit or credit columns. The first journal entry is to reco. pecond joumal entry is to record the cost part. Journal entry worksheet Prepare the journal entry to record the revenue part of the transaction. Note: Enter debits bofore credits. Knowledge Check 01 A seller uses a perpetual inventory system and on April 4 it sells $5,000 in merchandise with a c eerms of 3/10,n/30. Complete the two journal entries to record the sales transaction by selectung the account names entering the dollar amounts in the debit or credit columns. The first fournal entry is to record the the second journal entry is to record the cost part. Journal entry worksheet Prepare the second journal entry is to record the cost part. Noter Enter debith before aredits: Knowledge Check 01 A seller uses a perpetual inventory system and on April 4 it sells $5.000 in merchandise to a custon April 13, the seller recelves payment from the customer. Complete the seller's April 13 journal entry by selecting the account names from the drop-down mei amounts in the debit or credit columns. Journal entry worksheet A seller uses a perpetual inventory system, and on Apn: 4 , it sells $5,000 in merchandise to a customer on credit terms of 3/10,n/30. On April 13 , the seller recelves payment from the customec: Nizte: Lrefer debits bedore credith