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Part 1: Consider the following perpetual system merchandising transactions of Belton Company Use a separate account for each receivable and payable; for example, record the sale on June 1 in Accounts Receivable-Avery \& Wiest. 2une 1 Sold nerchandise to Avery \& Wiest for $9,600; terns 3/5,n/25, fo\& destination (cost of sales 36,750 ). 2 Purchased 35,0e0 of merchandise fron Angolac Suppliers; terns 2/10,n/20, fos shipping point. 4 Purchased merchandise inventory fron Bastille Sales for 511,600; terns 2/15, n/45, fo8 6astille Sales. 5 Sold merchandise to Gelgor for $11,200; terms 3/5,n/15, foe destination (cost of sales $7,300 ). 6 collected the anount owing from Avery \& wiest regarding the June 1 sale. 12 Paid angolac Suppilers for the June 2 purchase. 20- collected the asount owing from belgar regaraing the June 5 sole. 30. Paid sastille soles for the June 4 purchase. Prepare General Journal entries torecord the above transactions. Journal entry worksheet Record the sales; terms 3/5,n/15, FOB destination. Wote: Enter debits before eredite. Journal entry worksheet 34 Journal entry worksheet \begin{tabular}{l|lllllll|l|} \hline 1 & 4 & 5 & 6 & 7 & 8 \end{tabular} Record the purchase of merchandise; terms 2/10, n/20, FOB shipping point. Note: Enter debits before credits. Journal entry worksheet 667 Record the purchase of merchandise; terms 2/15, n/45, FOB Bastille Sales. Note: Enter debits before credits. Journal entry worksheet Record the sales; terms 3/5,n/15,FOB destination. Wiote: Enter debits before credits. Journal entry worksheet Journal entry worksheet Journal entry worksheet Journal entrv worksheet Journal entry worksheet Based on the information provided above, calculate the following: o. Calculate Net sales. b. Caiculate Cost of goods sold. b. Calculate Cost of goods sold. c. Calculate Gross profit from sales