ID: A ased on the information below, journalize the entries for the Seller and the Buyer. Both use a inventory system. eller sells Buyer on account merchandise costing s245 for $645, terms 2/10, net 30, FOB destination. The freight charge is $45. Buyer returns as defective $145 worth of the $645 merchandise received. The seller's cost is $70. Buyer pays within the discount period. (b) (c) Buyer Seller Accounts