The following transactions occurred between the decker company and mann stores, inc., during march: mar. 8 decker sold $14,200 worth of merchandise ($9,900 cost) to mann stores with terms of 2/10, n/30. 10 mann stores paid freight charges on the shipment from decker company, $210. 12 mann stores returned $1,300 of the merchandise ($900 cost) shipped on march 8. 17 decker received full payment for the net amount due from the march 8 sale. 20 mann stores returned goods that had been billed originally at $1,000 ($800 cost). decker issued a check for $980. required: prepare the necessary journal entries for a. the books of decker company. b. the books of mann stores, inc. assume that both companies use the perpetual inventory system.