The following selected transactions were completed during May between Simkins Company and Burk Co.:
May 6. Simkins Company sold merchandise on account to Burk Co., $18,500, terms FOB destination, 2/15, n/eom.
6. Simkins Company paid transportation costs of $600 for delivery of merchandise sold to Burk Co. on May 6.
10. Simkins Company sold merchandise on account to Burk Co., $15,750, terms FOB shipping point, n/eom.
11. Burk Co. returned merchandise purchased on account on May 6 from Simkins Company, $5,500.
14. Burk Co. paid transportation charges of $300 on May 10 purchase from Simkins Company.
17. Simkins Company sold merchandise on account to Burk Co., $30,000, terms FOB shipping point, 1/10, n/30. Simkins prepaid transportation costs of $1,750, which were added to the invoice.
21. Burk Co. paid Simkins Company for purchase of May 6, less discount and less return of May 11.
27. Burk Co. paid Simkins Company on account for purchase of May 17, less discount.
31. Burk Co. paid Simkins Company on account for purchase of May 10.

Instructions
Journalize the May transactions for
(1) Simkins Company and for
(2) Burk Co.