On May 11, 2020, Wilson Purchasing purchased $23,000 of merchandise from Happy Sales; terms 2/10,n/90, FOB Happy Sales. The cost of the goods to Happy was $18,000. Wilson paid $1,300 to Express Shipping Service for the delivery charges on the merchandise on May 11. On May 12, Wilson returned $3,600 of goods to Happy Sales, which restored them to inventory. The returned goods had cost Happy $2,800. 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 assuming a periodic inventory system. ok * View transaction list Journal entry worksheet