On October 5, Concord Corporation buys merchandise on account from Bridgeport Company. The selling price of the goods is $4,980, and the cost to Bridgeport Company is $2,530. On October 8 , Concord returns defective goods with a selling price of $680 and a fair value of 595. Record the transactions on the books of Bridgeport Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.)