On Nov 11. Al Ain Co. accepts delivery of $140,000 of merchandise it purchases for resale from Dubai Corporation. With the merchandise is an invoice dated Nov 11, with terms of 2/10. n/G, FOB shipping point. The goods cost Dubai $85,000. When the goods are delivered. Al Ain pays 53,450 to Express Shipping for delivery charges on the merchandise On Nov 12, Al Ain returns $18,400 of goods to Dubai, which receives them two days later and restores to inventory The returned goods had cont Dubai $9.800. On Nov 20. Al Ain mals a check to Dubai Corporation for the amount owed. Dubai receives it the following day (Both Al Ain and Dubal use a perpetual Inventory system.) a) Prepare journal entries that Al Ain Co records for these transactions b) Prepare journal entries that Dubai Corporation records for these transactions