The following are two independent situations. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) (a) On January 6, Whispering Co. sells merchandise on account to Pryor Inc. for $8,300, terms 2/10, n/30. On January 16, Pryor Inc. pays the amount due. Prepare the entries on Whispering's books to record the sale and related collection. (b) On January 10, Andrew Farley uses his Paltrow Co. credit card to purchase merchandise from Paltrow Co. for $17,800. On February 10, Farley is billed for the amount due of $17,800. On February 12, Farley pays $8,900 on the balance due. On March 10, Farley is billed for the amount due, including interest at 4\% per month on the unpaid balance as of February 12. Prepare the entries on Paltrow Co.'s books related to the transactions that occurred on January 10, February 12, and March 10. (b)