Perpetual System $-$ Recording Inventory$-$ Related Entries Using the Gross Method Columbus Inc. maintains a perpetual inventory system and uses the gross method to record purchases. The following transactions all relate to the company's purchase of merchandise inventory on March $1.$ a$.$ Purchase of merchandise inventory on March $1$ for $\backslash (\backslash$$ $33,600\backslash )$ on account, terms $\backslash (1/10,$ n $/30\backslash ).$ b$.$ Paid cash of $\backslash (\backslash$$ $336\backslash )$ for freight charges on March $1$ related to the purchase. c$.$ Returned $\backslash (\backslash$$ $252\backslash )$ of merchandise on March $5$ and received a credit from the vendor. d$.$ Paid the balance due to the vendor on March $8.$ e$.$ Sold merchandise inventory on March $15$ for $\backslash (\backslash$$ $21,000\backslash )$ cash with a cost of $\backslash (\backslash$$ $14,000\backslash )$ Prepare journal entries for transactions a through e$.-$ Note: Round your answers to the nearest whole dollar.