Sheffield Corporation uses a periodic inventory system and the gross method of accounting for purchase discounts.

$($a$)$ On July $1,(1)$ Sheffield purchased $$64,000$ of inventory, terms $\frac{2}{10},\frac{n}{30},$ FOB shipping point. $(2)$ Sheffield paid freight costs of $$1,123.$

$($b$)$ On July $3,$ Sheffield returned damaged goods and received credit of $$6,400.$

$($c$)$ On July $10,$ Sheffield paid for the goods.

Prepare all necessary journal entries for Sheffield. $($If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually, List all debit entries before credit entries.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credit

$($a$)(1)$

$($a$)(2)$

$($b$)$