Based on the information below, journalize the entries during April 20XX for the Seller and the Buyer. Both use a perpetual inventory system. April 4 Seller sells Buyer on account merchandise costing $200 for $450, terms 2/10, net 30. 10 Buyer returns as defective $150 worth of the $450 merchandise received. The seller's cost is $85. 14 Buyer pays within the discount period. Date General Journal Description ENTRIES FOR SELLER COMPANY: Debit Credit ENTRIES FOR BUYER COMPANY: Prepare an Income Statement through Gross Profit for Seller