Two different companies, Ripper and Bemers, entered into the following inventory transactions during December. Both companies use a perpetual inventory system. December 3 - Ripper Corporation sold inventory on account to Berners Corp. for $494.000, terms 3/10 n/30. This inventory originally cost Ripper $306,000 December 8 - Berners Corp. returned inventory to Ripper Corporation for a credit of $3,300. Ripper returned this inventory to inventory at its original cost of $2,044. December 12 -Bemers Corp. paid Ripper Corporation for the amount owed. Required: a. Prepare the journal entries to record these transactions on the books of Ripper Corporation. (If no entry is required for a transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet