The following are selected transactions of Midnight, Inc.:

May 10 Sold and shipped on account to Sirius, Inc. merchandise for $3,000 ($1,500 cost), terms 1/10, n/30.

16 Sirius, Inc. returned merchandise billed at $600 ($260 cost) on May 10.

19 Received a check from Sirius, Inc. for full settlement of the May 10 transaction Record the above transactions in general journal form as they would appear on the books of (a) Seller- Midnight, Inc. and (b) Buyer- Sirius, Inc. Both companies use the perpetual inventory system.