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 inventory Sales (on account) Cost of merchandise sold $32,ee0 162,000 17,eee 19,eee 37,eee 257,ee0 155,eee 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