Journalize the following inventory merchandise transactions for both Sampson and Batson, assuming that the both Sampson and Batson uses the perpetual inventory system. Refer to the Chart of Accounts for exact wording of account bites Dec 1 Sampson Co sold merchandise to Batson Co. on account, $35,100 terms 2/16, net 45. The cost of the merchandise sold is $26,325 Batson Co, paid the invoice within the discount period