You have the following transactions occurred between three companies, Dandarion, Clegane and Tormund during the month of December: On the 2nd of December Dandarion sold goods to Tormund costing $7,000 for $9,000, FOB shipping point, 10/10 EOM. 

on the 3rd of December, Dandarion purchased goods from Clegane costing $20,000 (the original cost of the goods is $15,000), 5/10, n/30 FOB destination. 

on the 3rd of December, the appropriate party paid $300 shipping costs. (related to 3rd of December transaction on the 4th of December, the appropriate party paid $200 fright cost (related to the 2nd of December transaction) 

on the 5th of December, Clegane agreed to grant Dandarion an allowance due to damaged goods with a value of $3,000 on the 15th of December, Dandarion paid the amount due to Clegane 

on the 10th of December, Tormund returned goods to Dandarion with a selling price of $1,000 and a cost of $800 that did not meet the requirements 

on the 25th of December Tormund paid the amount due to Dandarion 

Required: record the previous transaction in the books of Dandarion, Clegane and Tormund in two cases: 

1. Use perpetual inventory system 

2. Use periodic inventory system.