On June 10, Oriole Company purchased $9,500 of merchandise on account from Cheyenne Company, FOB shipping point, terms 2/10, n/30. Oriole pays the freight costs of $510 on June 11. Goods totaling $300 are returned to Cheyenne for credit on June 12. On June 19, Oriole pays Cheyenne Company in full, less the discount. Both companies use a perpetual inventory system. Prepare separate entries for each transaction for Cheyenne Company. The merchandise purchased by Oriole on June 10 cost Cheyenne $4,700, and the goods returned cost Cheyenne $170. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)