The Woodview Company uses a sales journal, purchases journal, cash receipts journal, cash disbursements journal, and general journal. They use the perpetual method. The following transactions occurred during the current month of December: Dec 4 8 10 Sold merchandise on credit for $3,300 to the A&B Co., Invoice No. 313. The cost of the goods sold is $2,145. Purchased merchandise on credit for $1,800 from the Dexter Co., terms 2/10, n/30. Invoice dated December 8 Sold merchandise for $500 cash to RAC Corp., Invoice No. 314. The cost of the good sold is $320. Collected $3,300 cash from the A & B Co. for merchandise sold on December 4. Paid amount owed to Dexter Co. from December 8 purchase, Check No. 1011. Sold merchandise on credit for $4,500 to Dunn Corp., Invoice No. 315. The cost of goods sold is $2,925. Paid $400 cash for monthly rent to Dayton Properties, Check No. 1012. Purchased equipment for $3,055 from Fort Corp., Check No. 1013. 13 17 24 27 31 Record the above transactions into the appropriate journals shown below. Sales Journal Page 15 Invoice Accounts Receivable Dr. Cost of Goods Sold Dr. Date Account Debited Number PR Sales Cr. Inventory Cr. Purchases Journal Date Account Date of Invoice Accounts Payable Cr Terms Page 20 Other Accounts Dr Office Supplie 8 Dr Inventory Dr. PR Cash Receipts Journal Account Credited Sales Discount Dr Accounts Receivable Cr Other Accounts Cr Cash Dr. Page 17 Cost of Goods Sold Dr. Inventory Cr. Date Explanation PR Sales Cr. Cash Disbursements Journal Page 22 Ck No Inventory Other Accounts Accounts Payable Dr Dr. Date Payee Account Debited PR Cash Cr. Cr