On April 10, 2018, Indonesiaku Corp. purchase merchandise from Binus Corp. $ 40,000 subject to, FOB Shipping Point, terms 2/10, n / 30. On April 11th, PT. Indonesiaku paid a freight fee of $ 500. Then, on April 14, Indonesiaku Corp. returns to Binus Corp. for $ 2,000. The fair value of the return is $ 1,000. On April 20, 2018, Indonesiaku Corp. make full payment for the purchase of goods to Binus Corp. The two companies use a perpetual inventory system in their accounting records.

a. The number of transactions of Indonesiaku Corp. into the General Journal using the Perpetual Inventory System!
b. Total transactions of Binus Corp. into the General Journal. If COGS merchandise purchased by Indonesiaku Corp. on April 10 for $ 20,000.