Ayayai Company buys merchandise on account from Blue Spruce Corp. The selling price of the goods is $1,530, and the cost of the goods is $1,210. Both companies use perpetual inventory systems. Journalize the transaction on the books of both companies. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select" No Entry" for the account titles and enter O for the amounts)