Instruction: Journalize the transactions using periodic inventory method for Anfield Inc. and perpetual inventory method for Barca Inc. Date Transaksi Transaction Apr 2 PT Anfield membeli barang seharga Anfield Inc. purchased merchandise of $500 dari PT Klopp secara kredit, $500 from Klopp Inc. on account, FOB FOB Shipping Point (1/10, n/30). Shipping Point (3/10,n/30) Apr 7 Membayar ongkos kirim atas transaksi pada 2 April sebesar $20 Paid freight cost on transaction Apr 2 amounted $20 Apr 13 PT Anfield menjual barang kepada Anfield Inc.sold merchandise to Barca PT Barca seharga $1,200, FOB Inc. amounted $1,200, FOB Shipping Shipping Point (2/10, n/30). Beban Point (2/10, n/30). COGS is 40% of sales pokok penjualan senilai 40% dari price. harga jual. Apr 15 Menerima pembayaran atas transaksi penjualan pada tanggal Apr 13 senilai $600 Received payment from the sales transaction on Apr 13 amounted $600 Apr 25 Mengembalikan barang yang cacat kepada PT Klopp senilai $200 Returned defective products to Klopp Inc. amounted $200 Apr 27 Menerima pembayaran atas Received payment from the sales transaksi penjualan pada tanggal transaction on Apr 13 amounted $600 Apr 13 senilai $600 Apr 30 Membayar seluruh utang kepada PT Paid all the payable to Klopp Inc. Klopp Instruction: Calculate the Cost of Goods Sold! Below are the account balances of Komak Inc. on 31 December 2019 Inventory (January 1, 2019) $1,900,000 Sales $17,900,000 Purchases $18,000,000 Purchase Discount $450,000 $7,200,000 Inventory (December 31, 2019) Sales return and allowances $300,000 Freight-out $120,000 Freight-in $150,000