As of January 1, the ledger of Sparkles Gift Shop showed Cash $6,070. Inventory $5.400 and Owner's Capital of $11.470. The following transactions occurred during January Jan. 6 8 12 13 15 20 23 Purchased t-shirts from Ayayai Co. $2,300, terms 4/10,n/60. Paid freight on Ayayai Co. purchases $108. Received credit from Ayayai Co.for merchandise returned $500. Purchased magnets and other inventory on account from Glitter Sportswear Corporation $1.500, terms 2/10,n/30. Paid Ayayai Co. in full. Received credit from Glitter Corporation for merchandise returned $250. Paid Glitter Corporation in full. Journalize the transactions using a perpetual inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit