Journalize the following independent transactions both in the books of Yaki Co. and Arjie Co. For this problem, you can dispose the requirement of placing the Name of customer/supplier in every after AR/AP account.

On January 1, Yaki Co. sold three pounds of Marie Juan, a herbal medicine product, to Arjie Co. for $10,000. Terms: 2/10, 1/20, n/30; FOB Shipping Point, Freight Collect. Freight of $500 was paid by Arjie on January 3, upon receipt of goods. Goods were paid by Arjie Co. on January 13.

On January 1, Yaki Co. sold three pounds of Marie Juan, a herbal medicine product, to Arjie Co. for $10,000. Furthermore, Yaki Co. gave out a 20% trade discount because Arjie Co. is a close friend. Terms: 2/10, 1/20, n/30; Freight Destination, Freight Prepaid. Freight is $500. Arjie Co. received the shipment on January 3. It was paid by Arjie on January 17.

On January 1, Yaki Co. sold three pounds of Marie Juan, a herbal medicine product, to Arjie Co. for $10,000. Furthermore, Yaki Co. gave out a 20% and 10% trade discount because Arjie Co. is a close friend. Terms: 2/10, 1/20, n/30, FOB Shipping Point, Freight Prepaid. Freight is $500. Arjie Co. received the shipment on January 3. It was paid by Arjie on January 26.

On January 1, Yaki Co. sold three pounds of Marie Juan, a herbal medicine product, to Arjie Co. for $10,000. Furthermore, Yaki Co. gave out a 20% and 10% trade discount because Arjie Co. is a close friend. Terms: 2/10, 1/20, n/30. FOB Destination, Freight Collect. Frieght of $500 was paid by Arjie on January 3, upon the receipt of goods. On January 7, Arjie Co. then return $3000 worth of goods (list price) to Yaki Co. It was paid by Arjie Co. on January 13.

On January 1, Yaki Co. sold three pounds of Marie Juan, a herbal medicine product, to Arjie Co. for $10,000. Furthermore, Yaki Co. gave out a 20% and 10% trade discount because Arjie Co. is a close friend. Terms: 2/10, 1/20, n/30. FOB Shipping Point, Freight Prepaid. Freight is $500. Arjie Co. Received the goods on January 3. On January 7, Arjie Co. then return $3000 worth of goods (list price) to Yaki Co. It was paid by Arjie Co. on January 13.