On June 10, Cullumber Company purchased $6,200 of merchandise from Oriole Company, terms 4/10, n/30. Cullumber Company pays the freight costs of $400 on June 11. Goods totaling $300 are returned to Oriole Company for credit on June 12. On June 19, Cullumber Company pays Oriole Company in full, less the purchase discount. Both companies use a perpetual inventory system.