On June 10, Cullumber Company purchased $8, 400 of merchandise from Oriole Company, terms 3/10, n/30. Cullumber Company pays the freight costs of $380 on June 11. Goods totaling $500 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. Prepare separate entries for each transaction on the books of Cullumber Company