Using the perpetual inventory system, journalize the entries for the following selected transactions: 
Definitions:
Smartphone
A mobile phone that combines cellular and mobile computing functions into one unit, equipped with internet access and various apps.
Make Purchases
The act of acquiring goods or services in exchange for money, constituting a core activity of commerce.
4E Framework
A marketing model focusing on four components: Engagement, Experience, Exclusivity, and Emotion, to build customer relationships in the digital age.
Social Media
Platforms and websites that facilitate the creation and sharing of content, networking, and community building among users.
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