On June 1, Jays Sweatshirt Shop accepts delivery of $20,000 of merchandise it purchases for resale from Johnson Clothiers, Inc. With the merchandise is an invoice dated June 1, with terms of 2/5, n/60, FOB Shipping. The cost of the goods for Johnson is $15,000. When the goods are delivered, Jays pays $210 cash to DHL for delivery charges on the merchandise. On June 3, Jays returns $800 of goods to Johnson, who receives them one day later and restores them to inventory. The returned goods had cost Johnson $600. On June 4, Jays mails a check to Johnson Corporation for the amount owed. Johnson receives it the following day.

Prepare journal entries that Jays Sweatshirt Shop records for these transactions.

Prepare journal entries that Johnson Clothiers, Inc records for these transactions.