Whispering Winds Company buys merchandise on account from Ayayai Company for $700. Whispering Winds sells the goods to Ellis for $1,062 cash. Use a tabular summary to record the transactions for Whispering Winds Company using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) Whispering Winds Company buys merchandise on account from Ayayai Company for $700. Whispering Winds sells the goods to Ellis for $1,062 cash. Use a tabular summary to record the transactions for Whispering Winds Company using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).)