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Problem 1: Journalize the following merchandise transactions, using the net method under a perpetual inventory system.
a. Sold merchandise on account, $11,900 with terms 1/10, n/30. The cost of the goods sold was $7,140. If an amount box does not require an entry, leave it blank.
b. Received payment less the discount. If an amount box does not require an entry, leave it blank.
c. Refunded $460 to customer for defective merchandise that was not returned. If an amount box does not require an entry, leave it blank.
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