Assume that goods were sold on account on the 1" of May for $111,000, the goods had a cost of $33,500, the sales invoice stated that the terms of the sale were FOB shipping point, and included the terms 4/10, n/eom. The seller arranged for the shipping of the goods, paid the shipper $685 and added the shipping cost to the original invoice. On the 5th of May, $19,000 of the sold goods were return to the seller by the buyer because the buyer did not need them. The seller accepted the goods back and noted that their cost (the seller's cost) was $5,100. Answer the following questions based solely upon the above information. 1. What one account would the buyer debit to record the purchase of these goods? 2. What two accounts would the Seller credit to record the sale of these goods? 3. Journalize the May 1"entry from the Buyer's perspective DATE ACCOUNT TITLES REF DEBIT CREDIT