Prepare separate entries for each transaction for Martinez Company. The merchandise purchased by Carla Vista on June 10 cost Martinez $5,400, and the goods returned cost Martinez $170. (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 (To record credit sale) (To record cost of merchandise sold) > (To record merchandise returned) (To record cost of merchandise returned)