Fame Distributing Company had the following transactions with Arlington, Inc., during November:

Nov. 10 Fame sold and shipped \(\$ 8,000\) worth of merchandise to Arlington, terms \(2 / 10, \mathrm{n} / 30\).

12 Arlington, Inc., paid freight charges on the shipment from Fame Company, \$450.

14 Fame received \(\$ 850\) of merchandise returned by Arlington from the November 10 sale.

19 Fame received payment in full for the net amount due on the November 10 sale.

24 Arlington returned goods that had originally been billed at \(\$ 700\). Fame issued a check for \(\$ 686\).

Required 

Prepare the necessary journal entries

(a) on the books of Fame Distributing Company and

(b) on the books of Arlington, Inc. Assume that both companies use the periodic inventory system.