Stuart Company purchased goods for \(\$ 84,000\) on June 14,1999 , under the following terms: \(3 / 10\), n \(/ 30\); FOB shipping point, freight collect. The bill for the freight was paid on June 15 , \(\$ 1,200\).

a. Assume that the invoice was paid on June 24, and prepare all entries required on Stuart Company's books.

b. Assume that the invoice was paid on July 11. Prepare the entry to record the payment made on that date.