Please answer the following questions. Thank you in advance.

Create T diagrams for both buyer and seller for the following transactions. Explain the logic behind the way you record each transaction:

a) 4/1: Seller sold merchandise on account to buyer for $5,000. The cost of the merchandise sold was $2,000.

b) 4/2: Buyer paid transportation charges of $100 for the purchase.

c) 4/5: Seller sold merchandise on account to buyer for $4,000, terms FOB destination, n/30. The cost of the merchandise sold was $1,000.

d) 4/7: Seller paid transportation costs of $200 for delivery of merchandise.

e) 4/15: Seller received payment from buyer for 4/5 purchase (transaction c).

f) 4/18: Seller sold merchandise on account to buyer for $10,000, terms FOB shipping point, 3/10, n/eom. The cost of the merch. sold was $4,000.

g) 4/28: Seller received payment from buyer for purchase of April 18, less discount (3% $10,000).