On June 10,Cullumber Companypurchased $7,300of merchandise on account fromWhispering WindsCompany, FOB shipping point, terms3/10, n/30.Cullumber Companypays the freight costs of $410on June 11. Goods totaling $600are returned toWhispering Windsfor credit on June 12. On June 19,Cullumber CompanypaysWhispering WindsCompany in full, less the purchase discount. Both companies use a perpetual inventory system.

(a)

Prepare separate entries for each transaction on the books ofCullumber Company.(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. Record journal entries in the order presented in the problem.)