Journalize the following transactions for both Abbott Co. (seller) and Dalton Co. (buyer). Assume both of the companies use the perpetual inventory system. 
Definitions:
Independent Variables
Variables that are manipulated or changed in an experiment to observe their effects on dependent variables.
Curvilinear Relationships
Relationships between two variables where the strength and/or direction of the association changes over the range of the variable's value, forming a curve rather than a straight line.
Confounds
Variables that could potentially contaminate or influence the outcome of an experiment, making it hard to interpret the effects of the primary variables of interest.
Factorial Design
An experimental strategy in which factors are varied together to examine their interaction effects on a response variable.
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