You are working as a summer intern for MMA Auditing. You have been asked to help resolve discrepancies noted in the audit for Dolfin Company, a retailer of specialty aquarium supplies As a merchandising company. Dolfin Company uses the perpetual inventory system. To prepare for this assignment, you have been asked to review your knowledge of sales and purchase transactions by completing the following table. Consider the effect of each transaction on the three accounts listed, then use checkmarks to identify which accounis are debited or created. If none of these accounts is affected by the transaction, check the "No Effect" box. Merchandise Inventory Debit Credit 0 Estimated Returns Inventory Debit Credit 0 0 Cost of Merchandise Sold Debit Credit D Yearly estimate for customer returns Purchase of merchandise for resale No Effect D 0 0 0 0 0 0 0 Customer payment on account 0 Freight paid for sales with FOB destination 0 Customer relurns 0 Return of merchandise purchased for resale 0 0 0 0 Payment of service fee for processing credit card salus Freight paid for merchandise purchased FOB shining.noint 0 0 Sale un account 0 Cash sale of merchandise