transaction for buyer and seller

Problem: Sather co. sold merchandise to Boone co on account, $31800, terms 2/15, n/30. the cost of merchandise sold is $19,000. Journalize the entries for Sather co. and Boone co. for sale, purchase and payment of amount due.

This are my answers and I would like to know if I got them correctly or what I did wrong?

Sather Co. Journal entries:

Accounts Receivable--Boone Co. 31,164

 

            Sales 31,164

 

 

 

Cost of Merchadise Sold 19,000

 

            Merchadise Inventory 19,000

 

 

 

Cash 31,164

 

            Accounts Receivable—Boone Co. 31,164

Boone Co. journal entries:

Merchandise Inventory 31,164

 

           Accounts Payable—Sather Co. 31,164

 

 

 

Accounts Payable—Sather Co. 31,164

 

           Cash 31,164