The transactions listed below are typical of those involving Southem Sporting Goods (SSG) and Sports R Us (SRU). SSG is a wholesale merchandiser and SRU is a retail merchandiser. Assume all sales of merchandise from SSG to SRU are made. with terms n/30, and the two companies use perpetual inventory systems, Assume the following transactions between the two companies occurred in the order listed during the year ended December 31 . a. SSG sold merchandise to SRU at a selling price of $145,000. The merchandise had cost SSG $102,000. b. Two days later, SRU complained to SSG that some of the merchandise differed from what SRU had ordered. SSG agreed to give an allowance of $5,000 to SRU. SRU also returned some sporting goods, which had cost SSG $14,000 and had been sold to SRU for $18,500. c. Just three days later SRU paid SSG, which settled all amounts owed. 2. Prepare the journal entries SSG would record. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)