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. Date Debit Credit June 10 Account Titles and Explanation Accounts Receivable Sales Revenue (To record credit sale) Cost of Goods Sold Inventory (To record cost of goods sold) Sales Returns and Allowances Accounts Receivable June 11 June 12 No Entry (To record credit sale) (To record cost of goods returned) June 19 Cash Sales Discounts Accounts Receivable Date Debit Credit Account Titles and Explanation Inventory June 10 8400 Accounts Payable 8400 lune 11 Inventory 380 Cash 380 lune 12 V Accounts Payable 500 Inventory 500 lune 19 Accounts Payable 7900 Cash 7663 Inventory 237 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 and enter 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.) Date Account Titles and Explanation Debit Credit une 10 Accounts Receivable Sales Revenue (To record credit sale) Cost of Goods Sold Inventory (To reford cost of goods sold) Sales Returns and Allowances une 11 Accounts Receivable une 12 No Entry