The following merchandise transactions occurred in December. Both companies use a perpetual inventory system.

Dec. $3$ Sunland Company sold merchandise to Carla Vista Co$.$ for $$39,000,$ terms $\frac{2}{10},\frac{n}{30},$ FOB destination. This merchandise

cost Sunland Company $$18,000.$

$4$ The correct company paid freight charges of $$825.$

$8$ Carla Vista Co$.$ returned unwanted merchandise to Sunland. The returned merchandise had a sale price of $$2,700$ and a

cost of $$990.$ It was restored to inventory.

$13$ Sunland Company received the balance due from Carla Vista Co$.$