merchandise on account from Riverbed Company. The selling price of the goods is $4,930, and the cost to Riverbed Company is $3,310. On October 8, Cullumber returns defective goods with a selling price of $740 and a fair value of $95. Record the transactions on the books of Cullumber Company using the perpetual inventory system. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)