Question $1[20$ points$]$ Record the journal entries for the following transactions of Perry Sales if the company uses a$)$ Perpetual Inventory System and b$)$ Periodic Inventory System. a$.$ March $14$: Perry Sales sold merchandise that cost $\backslash (\backslash$$ $7,440\backslash )$ to Bricks for $\backslash (\backslash$$ $9,300\backslash )$ under credit terms of $\backslash (2/10,$ n $/30\backslash ).$ b$.$ March $18$: Perry Sales issued a $\backslash (\backslash$$ $4,200\backslash )$ credit memorandum to Bricks for the return of defective merchandise. The returned merchandise is thrown away. c$.$ March $22$: Perry Sales collected the balance due from Bricks. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd$/$mmm $($i$.$e$.,$ January $15$ would be $\backslash (15/\backslash$mathrm$\{$Jan$\}\backslash )).$ a$)$ Perpetual Inventory System$-$ b$)$ Periodic Inventory System $-$