please record the transaction for both in Ayayai's and in the Whispering Winds books.

Thank you in advance

Ayayai Corp. uses a periodic inventory system. The company had the following inventory transactions in April: April 3 Purchased merchandise from Whispering Winds Ltd. for $26,800, terms n/30, FOB shipping point. 6 The appropriate company paid freight costs of $720 on the merchandise purchased on April 3. 7 Purchased supplies on account for $4,930. 8 Returned damaged merchandise to Whispering Winds received a credit of $3,700. The merchandise was returned to inventory for future resale. 30 Paid the amount due to Whispering Winds in full. 1. The cost of the merchandise sold on April 3 was $19.530. Whispering Winds expected a return rate of 15%. 2. The cost of the merchandise returned on April 8 was $2,300. 3. Whispering Winds uses a periodic inventory system. Record the above transactions in Ayayai's books and in the books of Whispering Winds. Both companies use the periodic inventory system. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)