On June $3,$ Oriole Company sold to Chester Company merchandise having a sale price of $$4,600$ with terms of $2/10,$ n$/60,$ f$.$o$.$b$.$ shipping point. An invoice totalling $$93,$ terms n$/30,$ was received by Chester on June $8$ from John Booth Transport Service for the freight cost. On June $12,$ the company received a check for the balance due from Chester Company. $($a$)$ Prepare the journal entry under basis $2,$ assuming that Chester Company did not remit payment until July $29$