On October $5,$ Bramble Corporation buys merchandise for resale on account from Sheffield Corporation. The selling price of the goods is $$5,120,$ and the cost to Sheffield Company is $$2,920.$ Sheffield Company expects a return rate of $15\%.$ On October $8,$ Bramble returns defective goods with a selling price of $$760$ and a cost of $$240.$ Sheffield anticipates that these goods can be resold at a discount at some point in the future for at least the original cost of $$240,$ if not more. Both companies use a perpetual inventory system. Record the transactions on the books of sheffield corporation