Q$1$

BE$5\mathrm{.}10($LO$3)$ AP Prepare journal entries to record the following sales transactions in Dalibor Company's books. Dalibor uses a perpetual inventory system.

Mar. Dalibor sold $$25,000$ of merchandise to Jarek Company, terms $\frac{2}{10},\frac{n}{30},$ FOB destination. The cost of the merchandise sold was $$13\mathrm{.}250.$

$12$

$13$ The correct company paid freight costs of $$265.$

$14$ Jarek returned $$2,000$ of the merchandise purchased on March $12$ because it was damaged. The cost of the merchandise returned was $$1,060.$ Dalibor examined the merchandise, decided it was no longer saleable, and discarded it$.$

$22$ Dalibor received the balance due from Jarek.

Prepare the Journal Entries.

a$)$ Which company should pay for the freight?

b$)$ How much should Jarek pay $($ie$.$ What is the DB to cash in the Mar $22$ transaction$)?$