Using the PERPETUAL inventory system, journalize the entries for the following transactions: (Disregard entering a transaction date) a. Sold merchandise on account, for $12,000. The COMS was $6,500. b. Sold merchandise to customers who used VISA and MasterCard for $9,500. The COMS was $5,300. C. Paid an invoice from First National Bank for $385, representing a service fee for processing VISA and MasterCard sales. d. Sold merchandise for $4,325 for cash. The COMS was $2,750