On June 10, Marin Company purchased $8,400 of merchandise from Cullumber Company, on account, terms 3/10,n/30. Marin pays the freight costs of $380 on June 11 . Goods totaling $500 are returned to Cullumber for credit on June 12. On June 19, Marin Company pays Cullumber Company in full, less the purchase discount. Both companies use a perpetual inventory system. Prepare separate entries for each transaction for Cullumber Company. The merchandise purchased by Marin on June 10 cost Cullumber $2,150, and the goods returned cost Cullumber $290. (If no entry is required, select "No entry" for the account titles ond enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) (To record cost of goods sold) (To record credit sale) (To record cost of goods returned)