Following the narrative below, record journal entries in a side-by-side format (typically entries from the buyer's perspective on the left, and from the seller's viewpoint on the right. When either the buyer or seller do not have a corresponding entry to make, place an "N/A" where the journal entry would have gone. The following transactions occur during October 2020 for the seller, Sellaroni a wholesale company; and the buyer, a retail store called BuhBuy: Oct 21 Sellaroni takes an order for $28,000 worth of merchandise from Buhbuy. Terms are 2/10,n/30, FOB Destination. Cost of the merchandise is $16,700. Oct. 22 Truckers, Inc. is paid $300 to ship the order (you decide who pays and how to record based on the terms. Oct. 25 Agreed to a $3,600 return from the buyer due to some items sent in the wrong sizes. The cost of the returned merchandise is $2,240. Oct. 31 Sellaroni receives timely payment from BuhBuy.