On May 11, 2023, Wilson Purchasing purchased $24,500 of merchandise from Happy Sales; terms 2/10, n/90, FoB Happy Sales. The cost of the goods to Happy was $19,500. Wilson paid $1,450 to Express Shipping Service for the dellvery charges on the merchandise on May 11. On May 12, Wilson returned $3,900 of goods to Happy Sales, which restored them to inventory. The returned goods had cost Happy $3,100, On May 20. Wilson mailed a cheque to Happy for the amount owed on that date. Happy recelved and recorded the cheque on May 21. Required: o. Present the journal entries that Wilson Purchasing should record for these transactions. Assume that Wilson uses a perpetual inventory system. b. Present the journal entries that Happy Sales should record for these transactions. Assume that Happy uses a perpetual inven system