On June 10, Crane Company sold $8,000 of merchandise to Swifty Company, FOB shipping point, terms 1/10, 1/30. The merchandise purchased by Swifty on June 10 cost Crane $4.500. Swifty pays the freight costs of S430 on June 11. Damaged goods totaling $450 are returned to Crane for credit on June 12. The fair value of these goods is $70. On June 19, Swifty pays Crane Company in full less the purchase discount Prepare separate entries for each transaction for Crane Company for June 12 and June 19 using the perpetual inventory system. (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 for the amounts) Date Account Titles and Explanation Debit Credit (To record credit granted for receipt of returned goods) (To record fair value of goods returned) (To record payment in full less purchase discount)