Blue Spruce Ltd. and Swifty Ltd. incurred the following merchandise transactions in June.

June	10		Blue Spruce sold $6,100 of merchandise to Swifty, terms 1/10, n/30, FOB shipping point. The merchandise cost Duvall $3,660 when it was originally purchased.
	11		Freight costs of $360 were paid by the appropriate company.
	12		Blue Spruce received damaged goods returned by Swifty for credit. The goods were originally sold for $600; the cost of the returned merchandise was $360. The merchandise was not returned to inventory.
	19		Blue Spruce received full payment from Swifty.