Journalize the following merchandise transactions, using the net method under a perpetual inventory system. A. Sold merchandise on account, $23,650 with terms 2/10, n/30. The cost of the goods sold was $14,190. If an amount box does not require an entry, leave it blank.
Accounts receivable 23177, 0
Sales 0, 23177

Cost of goods sold 14190, 0
Inventory 0, 14190
B. Received payment less the discount. If an amount box does not require an entry, leave it blank.
Cash , 0
Accounts Receivable 0,
C. Refunded $450 to customer for defective merchandise that was not returned. If an amount box does not require an entry, leave it blank.
Customer refunds Payable , 0
Cash 0,