On October 5, Sandhill Company buys merchandise on account from Indigo Company. The selling price of the goods is $4,680, and the cost to Indigo Company is $2,990. On October 8, Sandhill returns defective goods with a selling price of $730 and a fair value of $100. Record the transactions on the books of Sandhill Company using the perpetual inventory system. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Oct. 5