The following selected transactions were completed during August between Sellars Company and Beyer Co.:
Aug. 1. Sellars Company sold merchandise on account to Beyer Co., $17,850, terms FOB destination, 2/15, n/eom. The cost of the merchandise sold was $10,700.
2. Sellars Company paid transportation costs of $140 for delivery of merchandise sold to Beyer Co. on August 1.
5. Sellars Company sold merchandise on account to Beyer Co., $27,550, terms FOB shipping point, n/eom. The cost of the merchandise sold was $16,500.
6. Beyer Co. returned $1,800 of merchandise purchased on account on August 1 from Sellars Company. The cost of the merchandise returned was $1,050.
9. Beyer Co. paid transportation charges of $165 on August 5 purchase from Sellars Company.
15. Sellars Company sold merchandise on account to Beyer Co., $32,000, terms FOB shipping point, 1/10, n/30. Sellars Company paid transportation costs of $1,243, which were added to the invoice. The cost of the merchandise sold was $19,200.
16. Beyer Co. paid Sellars Company for purchase of August 1, less discount and less return of August 6.
25. Beyer Co. paid Sellars Company on account for purchase of August 15, less discount.
31. Beyer Co. paid Sellars Company on account for purchase of August 5.

Instructions
Journalize the August transactions for
(1) Sellars Company and
(2) Beyer Co.