On June 10, Carla Vista Company purchased $8,500 of merchandise on account from Martinez Company, FOB shipping point, terms 2/10, n/30. Carla Vista pays the freight costs of $490 on June 11. Damaged goods totaling $400 are returned to Martinez for credit on June 12. The fair value of these goods is $80. On June 19, Carla Vista pays Martinez Company in full, less the purchase discount. Both companies use a perpetual inventory system. (a) Prepare separate entries for each transaction on the books of Carla Vista Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit