On June 10, Pais Company purchased $9,000 of merchandise from McGiver Company, on account, terms 3/10, n/30. Pais pays the freight costs of $400 on June 11. Goods totaling $600 are returned to McGiver for credit on June 12. On June 19, Pais Company pays McGiver Company in full, less the purchase discount. Both companies use a perpetual inventory system.

Instructions Use a tabular summary to record transaction on the books of Pais Company. Record sales transactions.