a. Sampson Co. sold merchandise to Batson Co. on account, $39,800, terms 2/15, net 45. b. The cost of the merchandise sold is $29,850. c. Batson Co. paid the invoice within the discount period. Assume both Sampson and Batson use a perpetual inventory system. Prepare the entries that Sampson Co. would record for the information above. Prepare the entries that Batson Co. would record for the information above. a. and b.