On January 5, 1990, Q Company received \(\$ 6,000\) of merchandise and an invoice dated January 4 , terms of \(2 / 10\), n/30, FOB T Company's factory. On the day the goods were received, Q Company paid Quick Freight Company \(\$ 180\) of shipping charges on the merchandise purchased. The next day, \(\mathrm{Q}\) Company returned to T Company \(\$ 500\) of the goods that were defective, and on January 14 it mailed T Company a check for the amount owed. Prepare general journal entries to record the foregoing transactions

(a) on the books of Q Company and

(b) on the books of T Company. Assume that T Company recorded the return and the check the next day after each was sent.