Concord Corporation uses a periodic inventory system and the gross method of accounting for purchase discounts.

$($a$)$ On July $1,(1)$ Concord purchased $$79,000$ of inventory, terms $\frac{1}{10},\frac{n}{30},$ FOB shipping point. $(2)$ Concord paid freight costs of $$1,104$

$($b$)$ On July $3,$ Concord returned damaged goods and received credit of $$7,900$

$($c$)$ On July $10,$ Concord paid for the goods.

Prepare all necessary journal entries for Concord. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$