Welborn Stores offers a coupon on its website for $5 off the customer's next purchase of $30 or more. Welborn also printed coupons at on the amount charged to the sales account). Journalize the following transactions: a. A customer purchases $45 of merchandise, submits the $5 coupon, and pays cash. The cost of the mandise $20. b. A customer purchases $100 of merchandise, submits the 10% coupon, and pays with a VISA credit card. The cost of the merchandise sold is $45