[ The following information appiles to the questions dispiayed below.] Cooper Books, is a student co-op. Cooper Books uses a perpetual inventory system. The following tr ansadions (summarlzed) have been selected for analysis: o. Sold merchandise for cash (cost of merchandise \$156, 279). b. Received merchandise returned by customers as unsertisfactory (but in perfect condition) for cash refund (original cost of merchandise \$612). c. Sold merchandise (costire $,279 ) to a customer on accourt with terms n/39. a. Collect od half of the balance oved by the customer in (c). e. Granted a partial allowance relatire to crodit sales the customer in (c) had not yet paid. f. Anticipate further returns of merchandise (costire \$296) after month-end from seles made durire the mo nth. $283,259 Required" In the first account field.') Journal entry worksheet