On June $10,$ Sheffield Company purchased $$9,350$ of merchandise on account from Sarasota Company, FOB shipping point, terms $2/10,$n$/30.$ Sheffield pays the freight costs of $$560$ on June $11.$ Goods totaling $$650$ are returned to Sarasota for credit on June $12.$ On June $19,$ Sheffield pays Sarasota Company in full, less the discount. Both companies use a perpetual inventory system. Prepare separe entries for each transaction for Sarasota Company. The merchandise purchased by Sheffield on June $10$ cost Sarasota $$5000,$ and the goods returned cost Sarasota $$271.$