On June 3, 2017, Pina Company sold to Ann Mount merchandise having a sales price of $8,300 (cost $6,640) with terms of n/60, f.o.b. shipping point. Pina estimates that merchandise with a sales value of $830 will be returned. An invoice totaling $100 was received by Mount on June 8 from Olympic Transport Service for the freight cost. Upon receipt of the goods, on June 8, Mount returned to Pina $300 of merchandise containing flaws. Pina estimates the returned items are expected to be resold at a profit. The freight on the returned merchandise was $24, paid by Pina on June 8. On July 16, the company received a check for the balance due from Mount. Prepare journal entries for Pina Company to record all the events in June and July.