Steve's Skateboards uses a perpetual inventory system and had the following sales transactions in April. Prepare all journal entries for Steve's Skateboards, the seller, only:

4/2 - Sold merchandise to Happy Hobby on credit for $4,800, terms 1/15, n/60. The items sold had a cost of $2,700.

4/4 - Happy Hobby returned merchandise that had a selling price of $200. The cost of the merchandise returned was $110. The merchandise was inspected by Steve's Skateboards and found to be perfectly salable and was promptly returned to inventory.

4/7 - Happy Hobby noted that some of the merchandise was a slightly different color than expected. Rather than return the merchandise, Happy Hobby negotiated a $100 discount off the balance owed.

4/13 - Happy Hobby paid for the merchandise it had purchased on 4/2.

a) Prepare the journal entries that Steve's Skateboards must make to record these transactions

b) Assume that Happy Hobby paid for the merchandise it purchased on 4/2, on 5/10 instead. Prepare the 5/10 journal entry for Steve's Skateboards.