journalize with perpetual inventory system please

Wildhorse Hardware Store completed the following merchandising transactions in the month of May. At the beginning of May. ledger of Wildhorse showed Cash of $8,600 and Common Stock of $7,400. May 1 Purchased merchandise on account from Black Wholesale Supply for $8,100, terms 1/10,n/30. 2 Sold merchandise on account $4,800, terms 2/10,n/30. The cost of the merchandise sold was $3,300. 5 Received credit from Black Wholesale Supply for merchandise returned $200. 9 Received collections in full, less discounts, from customers billed on May 2. 10 Paid Black Wholesale Supply infull, less discount. 11 Purchased supplies for cash $800. 12 Purchased merchandise for cash $3,500. 15 Received $220 refund for return of poor quality merchandise from supplier on cash purchase. 17 Purchased merchandise on account from Wihelm Distributors for $2,500, terms 2/10,n/30, FOB shipping point 19 Paid freight on May 17 purchase $260. 24 Sold merchandise for cash $5,300. The merchandise sold had a cost of 54,300 . 25 Purchased merchandise on account from Clasps. Inc for $900, terms 3/10,N/30 27. Paid Withelm Distributors in full, less discount. 29 Made refunds to cash customers for returned merchandise 5128 . The returned merchandise cost 58 31 Sold merchandise on account for $1,270 terms n/30. The cort of the merchandise sold was $850. Wildhorse Hacdwares chart of accounts includes the following: Na. 101 Cath Na 112 . Accounts Recelvable. Na 120 timentiary Na. 126 Supplies, No. 201 Accounts Payable Na. 311 Corrmon Stock Na. 401 Sales Revenve. No. 4125 Sales fetturns ind Allowances No 4145 ales Discounts, and No. 505 Cost of Goods Sold