June	4		Sandhill Company purchased $8,100 worth of merchandise, terms n/30 from Hayes Company. The cost of the merchandise was $7,000.
	12		Sandhill returned $550 worth of goods to Hayes for full credit. The goods had a cost of $400 to Hayes.
	12		Sandhill paid the account in full.

Assume use of the perpetual inventory system for both companies.

Prepare the journal entries to record these transactions in Sandhills books. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record entries in the order displayed in the problem statement.)

Date	Account Titles and Explanation	Debit	Credit
June 4June 12	enter an account title for the journal entry on june 4	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on june 4	enter a debit amount	enter a credit amount
June 4June 12	enter an account title for the journal entry on june 12	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on june 12	enter a debit amount	enter a credit amount
	(To record return of goods)
June 4June 12	enter an account title for the journal entry on june 12	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on june 12	enter a debit amount	enter a credit amount
	(To record payment)