record journal entries using perpetual method

4 - Record journal entries for Merchandiser Co. using the perpetual method. "To get full points, sales needs to be in the following format: A/R 100 Sales 100 COGS 40 Inventory 40 (Sale of 200 units) (Purchased 300 units for $0.20 each from Supplier Co. with terms of 1/10 n/60) (Sold 360 units to Client Co.for $1 each with terms 2/10 n/30--each unit cost $0.20 ) (Purchased 159 units for $0.30 each from Vendor Co. with terms of 3/5 n/30) (Returned 9 units to Vendor Co. and received credit memo #65) (Sold 150 units to Buyer Co. for $1.20 each with terms 2/10 n/60--each unit cost $0.29) (Buyer Co. returned 15 units to us & we issued a credit memo)