I need help! I got most of it but now I'm stumped! I am missing a couple of account titles that I can't figure out and the second entry I can't get at all! TIA

On June 3, 2014, Hunt Company sold to Ann Mount merchandise having a sales price of $8,240 (cost $5,768) with terms of 2/10, n/60, f.o.b. shipping point. Hunt estimates that merchandise with a sales value of $824 will be returned. An invoice totaling $124, terms n/30, was received by Mount on June 8 from Olympic Transport Service for the freight cost. Upon receipt of the goods, on June 5, Mount notified Hunt that $309 of merchandise contained flaws. The same day, Hunt issued a credit memo covering the defective merchandise and asked that it be returned at Hunts expense. Hunt estimates the returned items to have a fair value of $124. The freight on the returned merchandise was $25, paid by Hunt on June 7. On June 12, the company received a check for the balance due from Mount.