The following is a series of related transactions between Siogo Shoes, a shoe wholesaler, and Sole Mates, a chain of retail shoe stores. Feb. $9$ Siogo Shoes sold Sole Mates $195$ pairs of hiking boots on account, terms $2/10,$ n$/30.$ The cost of these boots to Siogo Shoes was $$120$ per pair, and the sales price was $$150$ per pair. Feb. $12$ United Express charged $$90$ for delivering this merchandise to Sole Mates. These charges were split evenly between the buyer and seller and were paid immediately in cash. Feb. $13$ Sole Mates returned $10$ pairs of boots to Siogo Shoes because they were the wrong size. Siogo Shoes allowed Sole Mates full credit for this return. Feb. $19$ Sole Mates paid the remaining balance due to Siogo Shoes within the discount period. Both companies use a perpetual inventory system. Required: a$.$ Record this series of transactions in the general journal of Siogo Shoes. $($The company records sales at gross sales price.$)$ b$.$ Record this series of transactions in the general journal of Sole Mates. $($The company records purchases of merchandise at net cost and uses a Transportation$-$in account to record transportation charges on inbound shipments.$)$