The following transactions are for Blossom Company. 1. On December 3, Blossom Company sold $591,000 of merchandise to Pina Co, on account, terms 2/10,n/30, FOB destination. Blossom paid $450 for freight charges. The cost of the merchandise sold was $354,400. On December 8, Pina Co. was granted an allowance of $25,000 for merchandise purchased on December 3. On December 13, Blossom Company received the balance due from Pina Co. 2. 3. (a) a) Prepare the journal entries to record these transactions on the books of Blossom Company using a perpetual inventory system (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Debit Credit Account Titles and Explanation Accounts Receivable lec 3 591000 Sales Revenue 591000 (To record credit sale) Dec. 3 Cost of Goods Sold 354400 Inventory 354400 (To record cost of merchandise sold) Dec 3 Freight-Out 450 Cash 450 (To record freight charges) Dec 8 Sales Returns and Allowances 25000 Accounts Receivable 25000 Dec 13 : Cash Sales Discounts Accounts Receivable