5. The following are selected transactions of Midnight, Inc.: May 10 Sold and shipped on account to Sirius, Inc. merchandise for $3,000 ($1,800 cost), terms 2/10, n/30. Sirius, Inc. returned merchandise billed at $600 ($360 cost) on May 10. Received a check from Sirius, Inc. for full settlement of the May 10 transaction. 16 19 Record the above transactions in general journal form as they would appear on the books of (a) Midnight Inc. and (b) Sirius, Inc. Both companies use the perpetual inventory system. Omit explanations for the journal entries