Blue Spruce Limited, a private company following ASPE, uses a perpetual inventory systemOn July 1, Blue purchased $62,000 of inventory, terms 2/10, n/30, FOB shipping point. Blue paid freight costs of $1,200. On July 3, Blue returned damaged goods and received credit of $6,000. On July 10, Blue  paid for the goods. Prepare all necessary journal entries for Blue.