Sony Company had the following transactions in December: Dec. 2 Dec. 4 Sony purchased $150,000 merchandise inventory on account terms, 3/10, n/30, FOB shipping point. Sony returned $10,000 of the merchandise purchased on Dec. 2 because it was defective. Dec. 10 Sony paid the invoice dated Dec 2 less returns and discount. Required: Prepare journal entries for these 3 transactions assuming Sony uses a perpetual inventory system