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Activity #12-A . On September 5, De La Hoya Company buys merchandise on account from Junot Diaz Company. The selling price of the goods is P1,500, and the cost to Diaz Company was P800. On September 8, De La Hoya returns defective goods with a selling price of P200 and a scrap value of P80. Instruction: 1. Record the transactions on the books of De La Hoya Company. 2. Record the transactions on the books of Junot Dias Company. Activity #12-B The trial balance of Celine's Sports Wear Shop at December 31 shows Merchandise Inventory P25,000 Sales P162,400 Sales Returns and Allowances P4,800 Sales Discounts P3,600 Cost of Goods Sold P110,000 Rental Revenue P6,000 Freight-out P1,800 Rent Expense P8,800 Salaries and Wages Expense P22,000. Instruction: Prepare the closing entries for the above accounts