D. The following selected transactions occurred during the month of October for Carlos Trading: 1GENTAO Oct. 1- Bought goods costing P 6,500 on credit from Marimar Trading terms 2/10, n/30. Sold merchandise on account to Billy Trading P 5,000 terms 3/10 EOM. 3 Paid freight on the purchase made'last October 1, P 300. 4- Sold merchandise for cash P 12,600. 4 - Paid freight on the above sale, P 256. 5- Bought goods with a list price of P 5,000 terms COD with trade discount of 8%. 6 - Received a 30-day 6% note from Cortez for merchandise sold, P 6,000, 6 - Bought tables on account from Lourdes Furniture, P 4,000 terms 3/20, n/40. 7- Cash sales, P 12,500. 8 - Cash purchases, P 8,400. 8 - Bought goods from Zorro Trading, P 10,000 terms 2/10 EOM. 8 - Issued a 60-day 6% note for P 2,000 for merchandise bought from Oca Trading. 10 Bought goods from Alex Company, P 7,000 terms 3/10, 2/15, n/45. 11 Sold goods to Costa Enterprises, P 11,000 terms 1/10, n/30. Received a cash refund for merchandise returned to a supplier, P 650. Gave a cash refund to a customer for defective merchandise returned, P 800. 14 - Bought merchandise from Rumars with a list price of P10,000 terms 2/10, n/30 with trade discount of 5% and 2%. Collected the account of Costa Enterprises in full (see transaction dated Oct. 11). 24 Paid the account of Alex Company in full (see transaction dated Oct. 10). 25 Sold merchandise to Santos, terms COD with a list price of P 8,000 with trade discount of 10% and 5%, exclusive of freight charges of P 230. 25 Returned defective tables to Lourdes Furniture (see transaction dated Oct. 6), P 500. 25 - Returned defective merchandise to ZorO Trading, P200 (see transaction dated Oct. 8). 27 - Paid the account of Zorro Trading in full (see transactions dated Oct. 8 and 25). 28 Collected the note of Cortez together with the interest (see transaction dated Oct. 6). 28 Paid the note issued to Oca Trading in full together with the interest (see transaction dated Oct. 8). 29 Billy Trading returned goods, P 1,000 (see transaction dated Oct. 2). 12 13 21 30 Billy Trading paid its account in full (see transactions dated Oct. 2 and 29). REQUIRED: Journal entries (without explanation).