post transcations in the books of whispering winds

Record the above transactions in the books of Whispering. Winds. (Lat ali debit entrles before cretit entriet. Gredit account tibles ar: The following merchandise transactions occurred in December. Both companies use a perpetual inventory system. Dec. 3 Ayayai Ltd. sold goods to Whispering Winds Coep. for $79,100, terms n/15, F 0B shipping point. The inventory had cost Ayayai \$42,100. Ayayai's management expected a return rate of 3ti based on prior experience. 7 Shipping costs of $1,100 were paid by the appropriate compary 8 Whispering Winds returned unwanted merchandise to Ayayal. The returned merchandise has a salus price of $2.440. and a cost of $1,300. It was restored to inventory. 11 Ayayai received the balance due from Whispering Winds