Given the following, prepare the entries that both the purchaser and seller should record for these transactions. Assume both companies use a perpetual inventory system. a. January 1: Stake Technology Inc.'s merchandise that cost $1,360 was sold to Global Filter Corp. for $1,700 under credit terms of 2/30, n/90, FOB shipping point. b. January 7: Global Filter Corp. paid Stake Technology Inc. the balance due. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). Please use the '+' and '-' buttons to change the number of accounts (if necessary) for each journal entry. a) Global Filter Corp. b) Stake Technology Inc. General Journal Account/Explanation Page GJ5 F Debit Credit General Journal Account/Explanation Page GJ6 F Debit Credit Date Date + - + - + =