On may 11, sydney co. accepts delivery of $40,000 of merchandise it purchases for resale from troy corporation. with the merchandise is an invoice dated may 11, with terms of 3/10, n/90, fob shipping point. the goods cost troy $30,000. when the goods are delivered, sydney pays $345 to express shipping for delivery charges on the merchandise. on may 12, sydney returns $1,400 of goods to troy, who receives them one day later and restores them to inventory. the returned goods had cost troy $800. on may 20, sydney mails a check to troy corporation for the amount owed. troy receives it the following day. (both sydney and troy use a perpetual inventory system.)1. prepare journal entries that sydney co. records for these transactions.2. prepare journal entries that troy corporation records for these transactions.