mpt in Progress The following merchandise transactions occurred in December. Both companies Dec. 3 Whispering Winds Ltd. sold goods to Ayayal Corp for $54,400 cost Whispering Winds $28,800. Whispering Wind's managment experience. FOR tes 7 Shipping costs of $720 were paid by the appropriate company 8 Ayayai returned unwanted merchandise to Whispering Winds. The returned med and a cost of $920. It was restored to inventory 11 Whispering Winds received the balance due from Ayayal