On September 30, 2020, Miller's Florist purchased inventory of $7,600 on account from Gifts Galore. Cost of that inventory was $3,850 to Gifts Galore. Terms were 3/15, net 45. The same day Miller's Florist paid freight charges of $275 cash to a third-party shipper. Upon receiving the goods, Miller's Florist checked the order and found $890 of unsuitable merchandise, which was returned to Gifts Galore on October 4th. The merchandise had a cost of $410 to Gifts Galore. Then, on October 14 Miller's Florist paid the invoice.

Required:

Journalize all necessary transactions of Miller's Florist and also all necessary transactions of Gifts Galore.