The following is a series of related transactions between Hip Pants and Sleek, a chain of retail clothing stores: 12 Oct.Hip Pants sold Sleek 300 pairs of pants on account, terms 1/10, n/30. The cost of these pants to Hip Pants was $80 per pair, and the sales price was $240 per pair. 15 Oct.Wings Express charged $400 for delivering the goods to Sleek. These charges were split evenly between the buyer and the seller and were paid immediately in cash. 16 Oct. Sleek returned four pairs of pants to Hip Pants because they were the wrong size. Hip Pants allowed Sleek full credit for this return 22 Oct.Sleek paid the remaining balance due to Hip Pants within the discount period. Both companies use a perpetual inventory system. Instructions a. Record this series of transactions in the general journal of Hip Pants. (The company records sales at gross sales price.) (Omit the "S" sign in your response.) Date General Journal Debit Credit 12 Oct. 18000 Accounts receivable Sales 12 Cost of goods sold Inventory 15 Delivery expense Cash 15 Delivery expense Cash 16 Sales returns & allowances Accounts receivable 16 (Click to select) (Click to select) 22 Cash Sales discount Accounts receivable b. Record this series of transactions in the general journal of Sleek. (The company records purchases of goods at net cost and uses a Transportation-in account to record transportation charges on inbound shipments.) (Omit the "$" sign in your response.) Date General Journal Debit Credit Oct. 12 (Click to select) (Click to select) 15 (Click to select) (Click to select)