Ryan Distributing Company had the following transactions with Arlington, Inc., during the month of November:

Nov. 10 Ryan sold and shipped \(\$ 8,000\) worth of merchandise ( \(\$ 4,500\) cost) to Arlington, terms \(1 / 10, \mathrm{n} / 30\).

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

14 Ryan received \(\$ 600\) of merchandise returned by Arlington ( \(\$ 340\) cost) from the November 10 sale.

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

24 Arlington returned goods that had originally been billed at \(\$ 400\) ( \(\$ 280\) cost). Ryan issued a check for \(\$ 396\).

Required 

Prepare the necessary journal entries

(a) on the books of Ryan Distributing Company and

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