On October 5 , Marigold Corporation buys merchandise for resale on account from Martinez Corporation. The selling price of the goods is $4,690, and the cost to Martinez Company is $3,180. On October 8 , Marigold returns defective goods with a selling price of $770 and a cost of $280. It is anticipated that these goods can be resold at a discount at some point in the future for at least their cost of $280, if not more. Both companies use a perpetual inventory system. Record the transactions on the books of Martinez Corporation. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)