the following selected transactions were completed during August between Salem Company and Boulder Co. Aug 1. Salem Company sold merchandise on account to Boulder Co., $28,600, terms FOB destination, 2/15, n/eom. The cost of the merchandise sold was $17,000. Aug 2. Salem Company paid freight of $500 for delivery of merchandise sold to Boulder Co. on August 1. Aug 5. Salem Company sold merchandise on account to Boulder Co., $18,000, terms FOB shipping point, n/eom. The cost of the merchandise sold was $10,800. Aug 6. Boulder Co. returned $1,600 of merchandise purchased on account on August 1 from Salem Company. The cost of the merchandise returned was $960. Aug 9. Boulder Co. paid freight of $350 on August purchase from Salem Company. Aug 15. Salem Company sold merchandise on account to Boulder Co., $36,200, terms FOB shipping point, 1/10, n/30. Salem Company paid freight of $900, which was added to the invoice. The cost of the merchandise sold was $19,600. Aug 16. Boulder Co. paid Salem Company for purchase of August 1, less discount and less return of August 6. Aug 25. Boulder Co. paid Salem Company on account for purchase on August 15, less discount. Aug 31. Boulder Co. paid Salem Company on account for purchase of August 5. Instructions: Journalize the August for (1) Salem Company and (2) Boulder Co