Ludwig Inc. ships merchandise on consignment to Second Time Around Clothing, a retailer on June $14,2020.$ The cost of the merchandise is $$21,000,$ and Ludwig Inc. pays the freight cost of $$1,900$ to ship the goods to the retailer. On November $30,2020($Second Time Around Clothing accounting year end$),$ Second Time Around Clothing notifies Ludwig Inc. that $75\%$ of the merchandise has been sold for $$36,000.$ Second Time Around Clothing retains a $15\%$ commission as well as $$4,800,$ which represents advertising costs it paid, and remits the balance owing to Ludwig Inc. Please make sure your final answer$($s$)$ are accurate to $2$ decimal places.

a$)$ Complete the journal entries required by Ludwig Inc. for the above transactions. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd$/$mmm $($ie$.$ January $15$ would be $15/$Jan$).$

b$)$ Complete the journal entries required by Second Time Around Clothing for the above transactions on their accounting year end. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd$/$mmm $($ie$.$ January $15$ would be $15/$Jan$).$