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

Mar. 8 Decker sold \(\$ 14,000\) worth of merchandise ( \(\$ 9,600\) cost) to Mann Stores with terms of \(2 / 10, \mathrm{n} / 30\)

10 Mann Stores paid freight charges on the shipment from Decker Company, \(\$ 500\).

12 Mann Stores returned \(\$ 2,000\) of the merchandise ( \(\$ 1,600\) cost) shipped on March 8.

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

20 Mann Stores returned goods that had been billed originally at \(\$ 800\) ( \(\$ 600\) cost). Decker issued a check for \(\$ 784\).

Required 

Prepare the necessary journal entries for

(a) the books of Decker Company 

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