On May $11,2023,$ Wilson Purchasing purchased $$29,500$ of merchandise from Happy Sales; terms $3/10,$ n$/90,$ FOB Happy Sales. The cost of the goods to Happy was $$24,500.$ Wilson paid $$1,950$ to Express Shipping Service for the delivery charges on the merchandise on May $11.$ On May $12,$ Wilson returned $$4,900$ of goods to Happy Sales, which restored them to inventory. The returned goods had cost Happy $$4,100.$ On May $20,$ Wilson mailed a cheque to Happy for the amount owed on that date. Happy received and recorded the cheque on May $21.$

Required:

a$.$ Present the journal entries that Wilson Purchasing should record for these transactions. Assume that Wilson uses a perpetual inventory system.