The following are selected transactions of Midnight, Inc.:

May 10 Sold and shipped on account to Sirius, Inc. merchandise for $3,000 ($1,800 cost), terms 2/10, n/30.

May 16 Sirius, Inc. returned merchandise billed at $600 ($360 cost) on May 10.

May 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) Midnight, Inc. and (b) Sirius, Inc. Both companies use the perpetual inventory system.