Current Attempt in Progress

The following merchandise transactions occurred in December. Both companies use a perpetual inventory system.

Dec. $3$ Cullumber Company sold merchandise to Blossom Co$.$ for $$36,000,$ terms $\frac{2}{10},\frac{n}{30},$ FOB destination. This merchandise cost Cullumber Company $$18,000.$

$4$ The correct company paid freight charges of $$875.$

$8$ Blossom Co$.$ returned unwanted merchandise to Cullumber. The returned merchandise had a sale price of $$2,600$ and a cost of $$990.$ It was restored to inventory.

$13$ Cullumber Company received the balance due from Blossom Co$.$ prepare the journal entries to record these transactions on the books of blossom co$.$