The following transactions occurred between Southwick Company and Mann Stores, Inc., during March:

Mar. 

8 Southwick sold \(\$ 7,100\) worth of merchandise to Mann Stores, terms \(2 / 10, n / 30\).

10 Mann Stores paid freight charges on the shipment from Southwick Company, \$200.

12 Mann Stores returned \(\$ 700\) of the merchandise shipped on March 8.

17 Southwick received full payment for the net amount due from the March 8 sale.

20 Mann Stores returned goods that had been billed originally at \(\$ 400\). Southwick issued a check for \(\$ 392\).

Required 

Prepare the necessary journal entries for

(a) the books of Southwick Company 

(b) the books of Mann Stores, Inc. Assume that both companies use the periodic inventory system.