On June 3,2022 , Carla Company sold to Ann Mount merchandise having a sales price of $7,600(cost$6,840) with terms of n/60, fob. shipping point. Carla estimates that merchandise with a sales value of $760 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 Carla $300 of merchandise containing flaws. Carla expects the returned items to be resold at a profit. The freight on the returned merchandise was $22, paid by Carla on June 8 . On July 16 , the company received a check for the balance due from Mount. No further returns are expected. Prepare journal entries for Carla Company to record all the events in June and July. (Credlt occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry' for the account titles and enter ofor the amounts) Di (To record cost of goods returned) (To record the freight cost)