June 4 Wildhorse Company purchased $10,980 worth of merchandise, on account from Hayes Company. The cost of the merchandise was $7,686. 12 Wildhorse returned $610 worth of goods to Hayes. The goods had a cost of $427 to Hayes. 12 Wildhorse paid the account in full. Assume use of the perpetual inventory system for both companies. (a) Prepare separate tabular summaries to record these transactions in Wildhorse's records. (Enter negative amounts using either a negative sizn preceding the number e.g. -45 or parentheses e.g. (45).)