Mar. 3 Purchased merchandise on account from City Galleria, $2,800. 7 Paid freight charge on merchandise purchased, $200. 13 Sold merchandise on account to Amber Specialties, $3,400. The cost of the merchandise was $2,300. 18 Received a credit memo from City Galleria for merchandise returned, $670. 22 Issued a credit memo to Amber Specialties for merchandise returned, $500. The cost of the merchandise was $330. Journalize the transactions in a general journal using the perpetual inventory method. Page: blank ROW NUMBER DATE ACCOUNT TITLE DOC. NO. POST. REF. DEBIT CREDITROW NUMBER 1 20-- Mar. 3 Purchases blank blank Purchases Purchases 1 2 blank Accounts payable/City Galleria blank blank Accounts payable/City Galleria Accounts payable/City Galleria 2 3 blank blank blank blank blank blank 3 4 7 Purchases blank blank Purchases Purchases 4 5 blank Accounts payable blank blank Accounts payable Accounts payable 5 6 blank blank blank blank blank blank 6 7 13 Cost of goods sold blank blank Cost of goods sold Cost of goods sold 7 8 blank Sales blank blank Sales Sales 8 9 blank Record Sale blank blank blank blank 9 10 13 Sales blank blank Sales Sales 10 11 blank Cost of goods sold blank blank Cost of goods sold Cost of goods sold 11 12 blank Record Cost blank blank blank blank 12 13 18 blank blank - Select - - Select - 13 14 blank blank blank - Select - - Select - 14 15 blank blank blank blank blank blank 15 16 22 blank blank - Select - - Select - 16 17 blank blank blank - Select - - Select - 17 18 blank Record Sale blank blank blank blank 18 19 22 blank blank - Select - - Select - 19 20 blank blank blank - Select - - Select - 20 21 blank Record Cost blank blank blank blank 21