On May $11,2023,$ Wilson Purchasing purchased $$21,000$ of merchandise from Happy Sales, terms $3/10,$ n$/90,$ FOB Happy Sales. The cost of the goods to Happy was $$16,000.$ Wilson paid $$1,100$ to Express Shipping Service for the delivery charges on the merchandise on May $11.$ On May $12,$ Wilson returned $$3,200$ of goods to Happy Sales, which restored them to inventory. The returned goods had cost Happy $$2,400.$ On May $20,$ Wilson malled a cheque to Happy for the amount owed on that date. Happy received and recorded the cheque on May $21.$Required:o$.$ Present the journal entries that Wilson Purchasing should record for these transactions. Assume that Wilson uses a perpetual Inventory system$\mathrm{.}2\mathrm{.}55\mathrm{.}58$View transaction listJournal entry worksheet$24$Record the purchase of merchandise on credit; terms $3/10,$ n$/90.$