On June 10, Ivanhoe Company sold $9,500 of merchandise to Concord Company, FOB shipping point, terms 1/10, n/30. The merchandise purchased by Concord on June 10 cost Ivanhoe $5,300. Concord pays the freight costs of $610 on June 11. Damaged goods totaling $300 are returned to Ivanhoe for credit on June 12. The fair value of these goods is $70. On June 19, Concord pays Ivanhoe Company in full, less the purchase discount. Prepare separate entries for each transaction for Ivanhoe Company for June 12 and June 19 using the perpetual inventory system