Transactions for Buyer and Seller Shore Co. sold merchandise to Blue Star Co. on account, $110,400, terms FOB shipping point, 2/10, n/30. The cost of the goods sold is $66,240. Shore paid freight of $1,900. Journalize Shore Co.'s entry for the sale, purchase, and payment of amount due, using the net method under a perpetual inventory system. If an amount box does not require an entry, leave it blank. Journalize Blue Star Co.'s entry for the sale, purchase, and payment of amount due. If an amount box does not require an entry, leave it blank.