On May 11, 2020, Wilson Purchasing purchased $27.500 of merchandise from Happy Sales, terms 2/10, 1/90, FOB Happy Sales. The cost of the goods to Happy was $22.500. Wilson paid $1.750 to Express Shipping Service for the delivery charges on the merchandis on May 11. On May 12, Wilson returned $4.500 of goods to Happy Sales, which restored them to inventory. The returned goods had cost Happy $3,700. 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: . Present the journal entries that Wilson Purchasing should record for these transactions. Assume that Wilson uses a perpetual nventory system. View transaction list Journal entry worksheet