The following is a series of related transactions between Siogo Shoes, a shoe wholesaler, and Sole Mates, a chain of retail shoe stores.

Feb.	9		Siogo Shoes sold Sole Mates 105 pairs of hiking boots on account, terms 2/10, n/30. The cost of these boots to Siogo Shoes was $100 per pair, and the sales price was $150 per pair.
Feb.	12		United Express charged $72 for delivering this merchandise to Sole Mates. These charges were split evenly between the buyer and seller and were paid immediately in cash.
Feb.	13		Sole Mates returned 15 pairs of boots to Siogo Shoes because they were the wrong size. Siogo Shoes allowed Sole Mates full credit for this return.
Feb.	19		Sole Mates paid the remaining balance due to Siogo Shoes within the discount period.

Both companies use a perpetual inventory system.

Required:

a. Record this series of transactions in the general journal of Siogo Shoes. (The company records sales at gross sales price.)

b. Record this series of transactions in the general journal of Sole Mates. (The company records purchases of merchandise at net cost and uses a Transportation-in account to record transportation charges on inbound shipments.)