On September 7, 2019 North Shore Sporting Goods of Chilliwack purchased merchandise for $40,000 from Trident Boards of Toronto. Terms were 2/10, n/30; FOB warehouse (shipping point). Note: Tridents cost of the $40,000 of merchandise it sold to North Share was $20,000. A $2,000 freight delivery bill was paid by North Shore to Inter-Province Trucking on September 9, 2019.

On September 10, 2019 North Shore returned some goods to Trident. Tridents own truck picked up goods from North Shore which were returned in good condition to Tridents Vancouver warehouse. (Selling price to North Shore of these returned items was $4,000, Trident cost = $2,000) The payment for the remaining merchandise was made by bank transfer on September 17, 2019. Both companies use a perpetual inventory system. Ignore all taxes.

Record the journal entries for North Shore. Omit explanations but include dates