Journalize the August transactions from the 1st to 31st

The following selected transactions were completed during August between Salem Company and Boulder Co.: Salem Company sold merchandise on account to Boulder Co., $28, 600. terms FOB destination, 2/15, n/eom. Salem Company paid freight of $500 for delivery of merchandise sold to Boulder Co. on August 1. Salem Company sold merchandise on account to Boulder Co., $18,000, terms FOB shipping point, n/eom. Boulder Co. returned $1, 600 of merchandise purchased on account on August 1 from Salem Company Boulder Co. paid freight of $350 on August 5 purchase from Salem Company. Salem Company sold merchandise on account to Boulder Co., FOB shipping point, 1/10, n/30. Salem Company paid freight of $900 which was added to the invoice. Boulder Co. paid Salem Company for purchase of August 1, less discount and less return of August 6. Boulder Co. paid Salem Company on account for purchase of August 15, less discount. Boulder Co. paid Salem Company on account for purchase of August 5. Journalize the August transactions for (1) Salem Company and (2) Boulder Co