Transactions for Buyer and Seller A. Shore Co. sold merchandise to Blue Star Co. on account, $111,900, terms FOB shipping point 2/10, n/30. The cost of the goods sold is $67,140. Shore paid freight of $1,900. Journalize Shore Co.'s entry for the sale, purchase, and payment of amount due. B. Journalize Blue Star Co.'s entry for the sale, purchase, and payment of amount due