On October 10, Robin Company purchased goods worth $30,000 from TJ Company, with transportation terms of FOB Destination and credit terms of 3/10, n/45. The goods sold costs $18,800 to TJ Company. The freight cost of $750 were paid on October 11. Upon arrival of the merchandise, Robin Company received some faulty goods that did not meet the standards of the company, thus TJ Company agreed to take back the goods worth $1,200 for credit, on October 15. The goods returned had a cost of $350. On October 19, Robin Company makes settlement of the money due to TJ Company. Assume that both companies use a perpetual inventory system.

Assume that the transportation terms stated FOB Shipping Point. Prepare the appropriate journal to record the transportation cost only