Sony Company had the following transactions in December: Dec. 1 Sony purchased $18,000 merchandise inventory on account terms, 2/10, 1/30, FOB shipping point. Deo, 5 Sony received $2,000 allowance on the merchandise purchased on Dec. 1. Dec 8 Sony paid the invoice dated Dec 1, less allowance and discount RequiredPrepare journal entries for these 3 transactions assuming Sony uses a perpetual inventory system