Carla Vista Company has the following selected transactions during March.

Mar. Purchased equipment costing $$7,610$ from Bole Company on account.

$2$

$5$ Received credit of $$390$ from Carwell Company for merchandise damaged in shipment to Carla Vista.

$7$ Issued credit of $$400$ to Dempsey Company for merchandise the customer returned. The returned merchandise had a cost of $$260.$

Carla Vista Company uses a one$-$column purchases journal, a sales journal, the columnar cash journal used in the text, and a general journal.

$($a$)$ Journalize the transactions in the general journal. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. Record entries in the order presented in the problem statement. List all debit entries before credit entries.$)$