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Beginning inventory Ending inventory Sales Revenue Sales Returns and Allowances Sales Discount Freight Out Purchase Purchase Returns and Allowances Purchase Discount Freight In Cost of Goods Sold Gross profit rate For the year ended 31-Des-20 31-Des-21 100.000 a 248.500 1.150.000 1.300.000 75.000 77.000 15.000 13.000 11.000 8.000 640.000 d 5.000 22.000 6.500 10.000 14.500 14.000 b 643.500 46% e Journalize the transactions using perpetual inventory method for SELLER. Journalize the transactions using perpetual inventory method for BUYER. Transaction Seller sold merchandise of Rp46.800, FOB destination point, term 2/10, n/30. COGS is 58% of sales price. Paid freight on transaction above, Rp8.950. Buyer returned defective products of Rp13.250. Buyer paid Seller in full. Assume that payment is on day-30 instead of day-10: Buyer paid Seller in full