Headland Corporation uses a periodic inventory system and the gross method of accounting for purchase discounts. (a) On July 1, (1) Headland purchased $81,000 of inventory, terms 2/10, n/30, FOB shipping point. (2) Headland paid freight costs of $1,295. (b) On July 3, Headland returned damaged goods and received credit of $8,100. (c) On July 10, Headland paid for the goods. Prepare all necessary journal entries for Headland. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.) No. Date Account Titles and Explanation (a) (1) (a) (2) (b) Debit Credit