Journal Entries for Merchandise Transactions on Seller's and Buyer's Books- Perpetual System

The following transactions occurred between the Decker Company and Mann Stores, Inc., during March:

Mar.	8	Decker sold $13,200 worth of merchandise ($8,800 cost) to Mann Stores with terms of 2/10, n/30.
	10	Mann Stores paid freight charges on the shipment from Decker Company, $200.
	12	Mann Stores returned $1,200 of the merchandise ($800 cost) shipped on March 8.
	17	Decker received full payment for the net amount due from the March 8 sale.
	20	Mann Stores returned goods that had been billed originally at $600 ($400 cost). Decker issued a check for $588.

Required

Prepare the necessary journal entries for (a) the books of Decker Company and (b) the books of Mann Stores, Inc. Assume that both companies use the perpetual inventory system.