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Problem 3 : Perpetual and Periodic System The following transactions were completed during August by UNI Clothing. Jan 2 Purchased pants from Invisible Co. $3,100, FOB shipping point, terms 2/15, n/60. 5 Paid freight on Invisible Co. purchase $90. 7 Sold hats to members $2,000, terms n/30. The merchandise sold had a cost of $1,500. 10 Received credit of $80 from Invisible Co. for pants that was returned. 12 Purchased jackets from Alexandra for cash $2,150. 13 Paid Invisible Co. In full. 15 Purchased cardigans from Delta $2,000, FOB Shipping Point, terms 3/10, n/60. 16 Received cash refund of $175 from Alexandra for damaged jackets that was returned. 18 Paid freight on Delta purchase $75. 19 Sold jackets to members $1,050, terms n/45. The cost of merchandise sold was $520. 22 Received $825 in cash from members in settlement of their account. 25 Paid Delta in full. 28 Granted an allowance of $95 to members for hats that was torn. The cost of the hat is $55. Instructions Prepare the January's transactions using a perpetual and periodic inventory system