On June $10,$ Sunland Company purchased $$10,000$ of merchandise on account from Marigold Company, FOB shipping point, terms $\frac{1}{10},\frac{n}{30}.$ Sunland pays the freight costs of $$420$ on June $11.$ Goods totaling $$300$ are returned to Marigold for credit on June $12.$ On June $19,$ Sunland pays Marigold Company in full, less the discount. Both companies use a perpetual inventory system.

$($a$)$

Prepare separate entries for each transaction on the books of Sunland Company. $($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.$)$

Date Account Titles and Explanation

Debit

Credit