Prepare the journal entries to record these transactions on Sunland Company's books. Sunland Company uses a periodic inventory system. Feb. Sunland purchased $13,000 of merchandise from NW Wholesale Company, terms 2/10, 1/30, FOB shipping point. The correct company paid freight costs of $210. Sunland returned $1,400 of the merchandise purchased on February 5. Sunland paid the balance due to NW Wholesale. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) Account Titles and Explanation Debit Credit (Purchase on account.) (To record cash payment of freight.) (To record purchase return.) (Payment on account.)