On June 10 Hopson Company purchased $8,000 of merchandise from Gore Company, terms 3/10, n/30. Hopson pays the freight costs of $400 on June 11. Goods totaling $500 are returned to Gore for credit on June 12. On June 19 Hopson Company pays Gore Company in full, less the purchase discount. Both companies use a perpetual inventory system.

Instructions
(a) Prepare separate entries for each transaction on the books of Hopson Company.
(b) Prepare separate entries for each transaction for Gore Company. The merchandise purchased by Hopson on June 10 cost Gore $5,000, and the goods returned cost Gore $310.