Prepare separate entries for each transaction for Sheffield Company. The merchandise purchased by Swifty on June $10$ cost Sheffield $$5,000,$ and the goods returned cost Sheffield $$261.($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. Record journal entries in the order presented in the problem.$)$

I just need help with portion B$,$ part A is just extra information to do B