a. Sampson Co. sold merchandise to Batson Co. on account, $30,500, terms 2/15, net 45. b. The cost of the merchandise sold is $22,875. c. Batson Co. paid the invoice within the discount period. Assume both Sampson and Batson use a perpetual inventory system. Journalize these transactions for Sampson Co. If an amount box does not require an entry, leave it blank. a. d. Journalize these transactions for Batson Co. If an amount box does not require an entry, leave it blank. a. and b.