The following are selected transactions of Blueberry, Inc.: May 10. Blueberry sold and shipped on account to Yogurt, Inc. merchandise for $40,000 (prons margins 25%), terms 2/15, n/30. Hint: you must calculate COGS May 12. Shipping costs of $3,500 were paid. The terms of the sale were FOB Destination May 16. Yogurt, Inc. returned merchandise billed at $3,000 on May 16. (gross margin is 25%). Hint: you must calculate COGS May 24. Received a check from Yogurt, Inc. for full settlement of the May 10 transaction. Prepare jounal entries for the above transactions. Record the above transactions as they would appear on the books of (a) Blueberry, Inc. and (b) Yogurt, Inc. Both companies use the perpetual inventory system. Omit explanations for the journal entries. **Note - there should be two sections of journal entries. One section should be the journal entries relati to Blueberry Inc and one section the journal entries related to Yogurt Inc. Please label your section de Journal entries for Blueberry Inc)**