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Now that operations for outdoor clinics and TEAM events are running smoothly. Suzie thinks of another area for business expansion. She notices that a few clinic participants weat multiuse (MU) watches. Beyond the normal timekeeping features of most watches, MU watches are able to report temperature, altitude, and barometric pressure. MU watches are waterproof, so moisture from kayaking. rain, fishing, or even diving up to 100 feet won' damage them. Suzle decides to have MU watches avallable for sale at the start of each clinic. The following transactions relate to purchases and sales of watches during the second half of 2022 . All watches are sold for $880 each. 7u1. 17 Purchased 107 watches for $16,050 (\$150 per watch) on account. Jul. 31 Sold 98 watches for $96,240 cash. Aug. 12 Purchased 78 watches for $12,480 (\$16e per watch) cash. Augi. 22 sold 68 watches for $59,840 on account. Sep. 19 Paid for watches purchased on July 17. Sep. 77 Receive cash of 535,904 for watches sold on account on August 22. Oct. 27 Purchased 175 watches for $29,750($179 per wateh) cash. Kov. 20 Sold 128 watches for $112,640 cash. Dec. 4 Purchased 138 matches for $24,840 ( $180 per watch) on account. Dec. Bs sold 78 watches for 168,640 on account. Late in December, the next generation of multiuse (MU il) watches is released. In addition to all of the features of the Mu watch. the MU II watches are equipped with a global positioning system (GPS) and have the ability to download and play songs and videos off the Internet. The demand for the original MU watches is greatly reduced. As of December 31 , the estimated net realizable value of MU watches is only $100 per watch. Journal entry worksheet 2817 Purchased 107 watches for $16,050 ( $150 per watch) on account. Record the purchase of inventory on account. Note: Enter debits before credits. Journal entry worksheet Sold 98 watches for $86,240 cash. Record the sale of inventory on account. Note: Enter debits before credits. Journal entry worksheet \begin{tabular}{|c|c|c|c|c|c|} \hline 1 & 6 & 7 & 8 \end{tabular}. Note: Enter debits before credits. Journal entry worksheet 678 Purchased 78 watches for $12,480 ( $160 per watch) cash. Record the purchase of inventory for cash. Note: Enter debits before credits. Journal entry worksheet 7 Sold 68 watches for $59,840 on account. Record the sale. Note: Enter debits before credits. Journal entry worksheet Sold 68 watches for $59,840 on account. Record the cost of the sale. Note: Enter debits before credits. Journal entry worksheet