Record the following transactions in general journal form for Ford Education Outfitters and Romero Textbooks, Inc.

a$.$ Ford Educational Outfitters bought merchandise on account from Romero Textbooks, Inc., invoice no$.10594,$ $$1,855\mathrm{.}88$; terms net $30$ days; FOB destination. Romero Textbooks, Inc., paid $$92\mathrm{.}83$ for shipping.

b$.$ Ford Education Outfitters received credit memo no$.513$A from Romero Textbooks, Inc., for merchandise returned, $$145\mathrm{.}87.$

Required:

For Ford Education Outfitters. Round your answers to the nearest cent.

For Romero Textbooks, Inc. Round your answers to the nearest cent.