$2.$ Assume that the RM$8,000$ sales made by Perniagaan Makmur for the month ended December $31,2022,$ were made to customers using credit cards. Prepare one entry in journal form to record these sales assuming that all of the credit card companies charge a $2$ percent fee$\mathrm{.}3.$ On $1$ August $2023,$ Kurnia Industries purchased RM$12,000$ of merchandise on credit. Terms of $1/10,$ n$/30$ are extended, and Phillips makes payment on $9$ August.a$.$ Prepare journal entries, assuming use of the perpertual inventory system.b$.$ Prepare the entry that would have been made had payment been made on August $174.$ Assume that on $24$ July $2023,$ Perniagaan Kuntum had a sale totaling RM$1,500$ with a related cost of goods sold of RM$980.$ Record this transaction in journal form assuming the perpetual inventory system was in use$\mathrm{.}5.$ Using the following information, calculate for $2022($a$)$ net sales, $($b$)$ cost of goods sold, $($c$)$ gross margin, and $($d$)$ net income. RMSales $480,000$Advertising Expense $27,000$Sales Returns and Allowances $16,500$General and Administrative Expenses $171,000$Transportation out $1,000$Cost of Goods Sold $254,7006.$ Under a perpetual inventory system, is it necessary to take a physical inventory at the end of the period? Why or why not? $($answer in short answer $)$