P5-6A. Journal Entries for Merchandise Transactions on Seller's and Buyer's Books-Periodic System The following transactions occurred between Southwick Company and Mann Stores, Inc., during March: 8 Southwick sold $7,100 worth of merchandise to Mann Stores, terms 2/10, n/30. 10 Mann Stores paid freight charges on the shipment from Southwick Company, $200. Mar. 12 Mann Stores returned $700 of the merchandise shipped on March 8. 17 Southwick received full payment for the net amount due from the March 8 sale. 20 Mann Stores returned goods that had been billed originally at $400. Southwick issued a check for $392. Required Prepare the necessary journal entries for (a) the books of Southwick Company and (b) the bools Mann Stores, Inc. Assume that both companies use the periodic inventory system