Cullumber Company buys merchandise on account from Oriole Company. The selling price of the goods is $ 975 and the cost of the goods sold is $ 610. Both companies use perpetual inventory systems. Journalize the transactions on the books of both companies. (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.)

Account Titles and Explanation	Debit	Credit
Cullumber Company
Oriole Company
(To record sale of merchandise)