The following information is available for the Johnson Corporation for 2018 Beginning inventory Merchandise purchases (on account Freight charges on purchases (paid in cash) Merchandise returned to supplier (for credit) Ending inventor Sales (on account) Cost of merchandise sold $ 26,006e 156,000 11,000 13,000 31,000 251,000 149,000 Required Applying both a perpetual and a periodic inventory system, prepare the journal entries that summarize the transactions that created these balances. Include all end-of-period adjusting entries indicated