1)Sydney records? 2) Troy records?

Sydney Retailing (buyer) and Troy Wholesalers (seller) enter into the following transactions. Sydney accepts delivery of $38.500 of merchandise it purchases for resale from Troy: invoice dated May 11: terms 3/10. R/90: FOB shipping point. The goods cost Troy $25.795 Sydney pays $445 cash to Express Shipping for delivery charges on the merchandise. Sydney returns $1.500 of the $38.500 of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $1.005. Sydney pays Troy for the amount owed. Troy receives the cash immediately. (Both Sydney and Troy use a perpetual inventory system and the gross method.). 1. Prepare journal entries that Sydney Retailing records for these transactions. 2. Prepare journal entries that Troy Wholesalers records for these transactions