Based on the information below, journalize the entries for the seller and the buyer. Both use a perpetual inventory system. 
Definitions:
Temper Tantrums
Emotional outbursts, often observed in children, that are characterized by yelling, crying, and aggressive or defiant behavior.
Anal Stage
A phase in Freudian psychosexual development centered around the child's control over bowel movements, typically occurring from age 18 months to three years.
Defense Mechanism
Psychological strategies used by individuals to cope with reality and maintain a self-image.
Repression
A defense mechanism that involves unconscious denial of the existence of something that causes anxiety.
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