The following transactions occured between the Decker Company and Mann Stores Inc., during March:

March 8 Decker sold $14,000 worth of merchandise ($9,600 cost) to Mann Stores with terms of 2/10, n/30

10 Mann Stores paid frieght charges on the shipment from Decker Company, $500

12 Mann Stores returned $2,000 of the merchandise ($1,600 cost) shipped on March 8

17 Decker received full payment for the net amount due from the March 8 sale

20 Mann Stores returned goods that had been billed orignially at $800 ($600 cost). Decker issued a check for $784

REQUIRED: Prepare the necessary journal entries for (a) the books of Decker Company and (b) the books of Mann Stores Inc. Assume that both companies use the perpetual inventory system