On October 5, Sunland Company buys merchandise on account from Splish Brothers Company. The selling price of the goods is $5,350, and the cost to Splish Brothers Company is $4,170. On October 8, Sunland returns defective goods with a selling price of $890 and a scrap value of $330. Record the transactions on the books of Splish Brothers Company, assuming a perpetual approach. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)