The following selected transactions were completed during August between Summit Company and Beartooth Co$.$:

Aug. $1$ Summit Company sold merchandise on account to Beartooth Co$.,$ $$48,000,$ terms FOB destination, $\frac{n}{15}.$ The cost of the goods sold was $$28,800.$

$2$ Summit Company paid freight of $$1,150$ for delivery of merchandise sold to Beartooth Co$.$ on August $1.$

$5$ Summit Company sold merchandise on account to Beartooth Co$.,$ $$66,000,$ terms FOB shipping$\_$point, n$/$eom$.$ The cost of the goods sold was $$40,000.$

$9$ Beartooth Co$.$ paid freight of $$2,300$ on August $5$ purchase from Summit Company.

$15$ Summit Company sold merchandise on account to Beartooth Co$.,$ $$58,700,$ terms FOB shipping point, $\frac{n}{45}.$ Summit paid freight of $$1,675,$ which was added to the invoice. The cost of the goods sold was $$35,000.$

$16$ Beartooth Co$.$ paid Summit Company for purchase of August $1.$

$\frac{n}{45}.$ Summit paid freight of $$1,675,$ which was added to the invoice. The cost of the goods sold was $$35,000.$

$16$ Beartooth Co$.$ paid Summit Company for purchase of August $1.$

$20$ Summit Company paid Beartooth Co$.$ a cash refund of $$1,000$ for defective merchandise purchased on August $1.$ Beartooth Co$.$ kept the merchandise.

$31$ Beartooth Co$.$ paid Summit Company on account for purchase of August $5.$

$31$ Summit Company issued Beartooth Co$.$ a credit memo for merchandise with an invoice amount of $$4,000$ that was returned from the August $15$ sale. The cost of the merchandise returned was $$2,500.$

Required:

Journalize the August transactions for $(1)$ Summit Company and $(2)$ Beartooth Co$.$