Cullumber Company buys merchandise on account from Bramble Company. The selling price of the goods is $790, and the cost of the goods is $470. Both companies use perpetual inventory systems. Journalize the transaction on the books of both companies. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
Cullumber Company
enter an account title to record credit purchase of inventory	enter a debit amount	enter a credit amount
enter an account title to record credit purchase of inventory	enter a debit amount	enter a credit amount
(To record credit purchase of inventory)
Bramble Company
enter an account title to record credit sale	enter a debit amount	enter a credit amount
enter an account title to record credit sale	enter a debit amount	enter a credit amount
(To record credit sale)
enter an account title to record cost of merchandise sold	enter a debit amount	enter a credit amount
enter an account title to record cost of merchandise sold	enter a debit amount	enter a credit amount
(To record cost of merchandise sold)