How do I journalize these please explain also.

MERCHANDISING OPERATION . Jan 5, 2007 ABC account from XYZ company for S300,000. The cost of the merchandise to XYZ was $225,000. The term of the trade was: 3/16, n/30; FOB shipping point and ABC paid $1,200 for transporting the goods. Required: Make necessary entries in the books of ABC as well as XYZ and assume that the two companies use perpetual inventory system 2. Assuming the same information in item 1 above except that instead of ABC paying for the transportation, XYZ paid the transportation charge to get the goods delivered to ABC even though the term was FOB shipping point. Make necessary entries in the books of ABC and XYZ. 3. Assuming the same information as item 1 above except that instead of FOB shipping point, the term is FOB destination and that XYZ paid for the transportation of the merchandise to ABC Make necessary entries in the books of ABC and XYZ. 4.Assuming all the information in item 1 without any amendment except that ABC returned $20,000 of the goods to XYZ on January 8, 2007. The goods returned to XYZ cost XYZ $9,000. On January 12, ABC paid the amount due to XYZ. 5. Assuming all the information in item 1 and 4 except that ABC paid the amount due to XYZ on Jan 22, make necessary entries in the book of ABC and XYZ company purchased merchandise on