Use the following information for 18 through 19 Myers entered into the transactions listed below. Select the journal entries the transactions for 18. using the periodic inventory system (1) 4/3 Purchased $1,300 of merchandise inventory (1,300 units @ $1 each) on account. (2) 4/6 Returned 300 units, due to defects. (3) 5/1 Sold 600 units for $1,200 on account. (4) 5/3 Accepted a return of 200 units, due to damage. (5) 5/31 End of month calculation of ending inventory and cost of goods sold. If no calculation necessary, note as such.(a physical inventory revealed $600 inventory on hand) 5/31 No entry 4/6 1,300 Inventory 1.300 5/3 CGS Inventory Pur Returns 400 60 300 Purchases 1,300 5/3 Sales Ret 400 AR 400 Inventory 200 CGS 200 5/1 AR 1.200 Sales 1.200 4/3 Inventory 1,300 A/P 1.300 4/3 Purchases 1,300 A/P 1.300 5/1 AR 1.200 Sales 1.200 CGS 600 Inventory 600 5/3 Sales Ret 400 AR 400 4/6 A/P 1,300 Pur Returns 1,300