Sutherland Co. sold goods that cost $47,000 to Rice Decorators for $75,000 on September 1 2019 under the terms 2/10 Net 30. On September 9 2019 Rice Decorators paid the full amount due. Assume they both use the perpetual method for Inventory.

a. Prepare Sutherland's entries for this transaction on each date under the Gross method.

b. Prepare Rice Decorators' entries for this transaction on each date under the Gross method.