On June $10,$ Ayayai Company purchased $$8,900$ of merchandise on account from Whispering Winds Company, FOB shipping point, terms $\frac{2}{10},\frac{n}{30}.$ Ayayai pays the freight costs of $$510$ on June $11.$ Goods totaling $$700$ are returned to Whispering Winds for credit on June $12.$ On June $19,$ Ayayai pays Whispering Winds Company in full, less the discount. Both companies use a perpefual inventory system.

$($a$)$

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Prepare separate entries for each transaction on the books of Ayayai Company. $($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. Record journal entries in the order presented in the problem.$)$

Date

Account Titles and Explanation

Accounts Receivable

Sales Revenue

June $10$

Cost of Goods Sold