Tara's Treasures uses the perpetual inventory system. 7-1: TT purchases a dress on account from Valentino for $20,000. The terms are 2/10/N/30, FOB Shipping Point. 7-1: Pay delivery charges in cash, $2,000. 7-7: Pays Valentino bill in cash 7-15: Bella Barnes purchases the dress for $35,000 cash. Record the transactions in the journal and post them to the ledger.