The following are PT Rubby's trade transactions in May 2023, make a journal using the Perpetual and Periodic systems: Purchased merchandise with terms 2/10 n/30 for IDR 26,000,000, FOB shipping point, and known transportation costs of IDR 4,000,000. Selling merchandise amounting to IDR 32,000,000 with terms 1/10n/30. The cost of goods is IDR 21,000,000. FOB Destination, it is known that the transportation costs are IDR 3,000,000 Received a return for damaged goods from a transaction on May 17 , amounting to IDR 6,000,000, while the cost of the goods was IDR 600,000 Received payment for sales dated May 17 above Completed payment for purchase on May 9th