Prepare the necessary journal entries on the books of Whispering Winds Company to record the following transactions, assuming a perpetual inventory system:

$($a$)$ Whispering purchased $$53,900$ of merchandise on account, terms $\frac{2}{10},\frac{n}{30}.$

$($b$)$ Returned $$4,400$ of damaged merchandise for credit.

$($c$)$ Paid for the merchandise purchased within $10$ days.

$($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

Transactions

Account Titles and Explanation

Debit

Credit

$($a$)$

$$

$$

$($b$)$

$$

$$

$$

$$

$$

$($c$)$

$$

$$

$$