The Lane Electric Company uses the perpetual inventory system. Record these transactions in a two-column journal. 20IX Feb. 3 Purchased 35 Model 77DX light fixtures on account from Flashing Electric at total cost of $1, 400; terms n/30. 5 Sold 7 model U67 light fixtures for cash for $195 total. The cost of these 7 fixtures amounted to $126. 6 Our customer returned 3 model U67 light fixtures. We gave the customer an $84 cash refund. 10 We issued a debit memo for $320 to Flashing Electric for 8 model 77DX light fixtures that came in damaged in the shipment of February 3