Sydney Retailing (buyer) and Troy Wholesalers (seller) enter into the following transactions. May 11 Sydney accepts delivery of $45,000 of merchandise it purchases for resale from Troy: invoice dated May 11 terms 3/10, n/90 FOB shipping point. The goods cost Troy $33,000. Sydney pays $380 cash to Express Shipping for delivery charges on the merchandise. May 12 Sydney returns $1,800 of the $45,000 of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $1,320. May 20 Sydney pays Troy for the amount owed. Troy receives the cash immediately. (Both Sydney and Troy use a perpetual inventory system and the net method.) 2. Prepare journal entries that Troy Wholesalers records for these transactions..