please solve this !!!

The following merchandise transactions occurred in December. Both companies use a perpetual inventory system. Dec. 3 Ayayai Ltd. sold goods to Whispering Winds Corp. for $79.100, terms n/15, FOB shipping point. The inventory had cost Ayayai $42,100. Ayayai's management expected a return rate of 3% based on prior experience. 7 Shipping costs of $1,100 were paid by the appropriate company. 8 Whispering Winds returned unwanted merchandise to Ayayai. The returned merchandise has a sales price of $2,440. and a cost of $1,300. It was restored to inventory. 11 Ayayai received the balance due from Whispering Winds. Record the above transactions in the books of Ayayai. (List all debit entries before credit entries, 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. Round answers to the nearest whole dollar, e.g. 5, 275.) cost of goods sold (To record cost of merchandise sold) Dec. 7 NoEntry No Entry 1140 (To record return of goods) Dec8 (To record cost of merchandise returned) (To record return of goods) Dec8 (To record cost of merchandise returned) Dec. 11