Need a bit help with some journal entries:

A check was issued to Swift, Incorporated, as payment for full for the fifteen Cruze face shields that were purchased for $148.50 (net) on December 5.

Extra Info: On December 5th, we received inventory, for $150, but with cash discount terms of 1/10, n/30, which we received, thus giving us our net purchase price of $148.50. On the 5th, we debited Merchandise Inventory and credited A/P for the given $148.50.

A check was issued to Trail-Tracker, Incorporated, for payment of the account. Check the balance due to Trail-Tracker by examining the Accounts Payable Subsidiary Ledger. Remember that this account balance has been recorded using the net method.

A/P Sub. Ledger shows $27,244 on Trail-Tracker's account