Question 2 [20 points] Given the following, prepare the entries that both the purchaser and seller should record for these transactions. Assume both companies use a perpetual inventory system. a. December 13: ABC Inc.'s merchandise that cost $1,955 was sold to Courtland Corp. for $2,300 under credit terms of 2/30, n/90, FOB shipping point. b. December 29: Courtland Corp. paid ABC Inc. the balance due. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). Please use the '+' and '-' buttons to change the number of accounts (if necessary) for each journal entry. a) Courtland Corp. b) ABC Inc