Golf World sold merchandise to Mulligans for $$19,000,$ offering terms of $1/15,$ n$/30.$ Mulligans paid for the merchandise within the discount period. Both companies use perpetual inventory systems.

a$.$ Prepare journal entries in the accounting records of Golf World to account for this sale and the subsequent collection. Assume the original cost of the merchandise to Golf World had been $$12,350.$

b$.$ Prepare journal entries in the accounting records of Mulligans to account for the purchase and subsequent payment. Mulligans records purchases of merchandise at net cost.

c$.$ Assume that, because of a change in personnel, Mulligans failed to pay for this merchandise within the discount period. Prepare the journal entry in the accounting records of Mulligans to record payment after the discount period.