Bargain Wholesalers sells pet supplies to retailers including Pet World Supplies. Bargain Wholesalers uses a perpetual inventory. May 4, Bargain Wholesalers sells inventory to Pet World Supplies for $8,250.00 with terms 1/10, n/30. The cost of the merchandise is $5,755.00. May 7, Bargain Wholesalers sells an additional $10,985 in inventory to Pet World Supplies with terms 1/10, n/30. The cost of the merchandise is $6,925.00. May 13, Bargain Wholesalers receives a check from Pet World Supplies paying the balance due on both invoices. Required: Journalize the above transactions. Refer to the Chart of Accounts for exact wording of account titles. Round your answers to two decimal places. CHART OF ACCOUNTSBargain WholesalersGeneral LedgerASSETS110 Cash 121 Accounts Receivable-Anderson Hardware 122 Accounts Receivable-Big Box Outlet 123 Accounts Receivable-Pet World Supplies 130 Merchandise Inventory 131 Estimated Returns Inventory 140 Supplies 142 Prepaid Insurance 180 Land 190 Equipment 191 Accumulated DepreciationLIABILITIES 211 Accounts Payable-AAA Suppliers 212 Accounts Payable-Fast Truck Transport 213 Accounts Payable-Turbo Tools 221 Salaries Payable 222 Sales Tax Payable 223 Customers Refunds Payable 231 Unearned Rent 241 Notes PayableEQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary REVENUE 410 Sales EXPENSES 510 Cost of Merchandise Sold 521 Delivery Expense 522 Advertising Expense 523 Depreciation Expense 526 Salaries Expense 531 Rent Expense 533 Insurance Expense 534 Supplies Expense 536 Credit Card Expense 560 Miscellaneous Expense 710 Interest Expense