The following transactions occurred between Royal Medical Supply and Ridgewood Clinic during February of the current year.

Feb. 6 Royal Medical Supply sold \(\$ 6,300\) worth of merchandise to Ridgewood Clinic on terms of \(2 / 10 \mathrm{n} / 30\), FOB shipping point. Royal prepaid freight charges of \(\$ 500\) and included this amount in the invoice total. (Royal's entry to record the freight payment debits Accounts Receivable and credits Cash.) These goods cost Royal \(\$ 4,100\).

10 Ridgewood returned \(\$ 900\) of the merchandise purchased on February 6. Royal issued a credit memo for this amount and returned the goods to inventory (cost, \(\$ 590\) ).

15 Ridgewood paid \(\$ 3,000\) of the invoice amount owed to Royal for the February 6 purchase. This payment included none of the freight charge.

27 Ridgewood paid the remaining amount owed to Royal for the February 6 purchase.

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Journalize these transactions, first on the books of Ridgewood Clinic and second on the books of Royal Medical Supply.