On June 3, 2025, Pharoah Company sold to Ann Mount merchandise having a sales price of $8,500 (cost $6,800) with terms of n/60, fo.b. shipping point. Pharoah estimates that merchandise with a sales value of $850 will be returned. An invoice totaling $90 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 Pharoah $300 of merchandise containing flavs. Pharoah estimates the returned items are expected to be resold at a profit. The freight on the returned merchandise was $24, paid by Pharoah on June 8 . On July 16 , the company received a check for the balance due from Mount. Prepare journal entries for Pharoah Company to record all the events in June and July. (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. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)