Sampson Co. sold merchandise to Batson Co. on account, $64,000, terms 2/15, net 45. The cost of the merchandise sold is $48,000. Sampson Co. issued a credit memo for $1,500 for merchandise returned that originally cost $900. The Batson Co. paid the invoice within the discount period. Prepare the entries that both Sampson and Batson Companies would record for the above. Assume both Sampson and Batson use a perpetual inventory system.