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

Dec. $3$ Carla Vista Company sold merchandise to Sandhill Co$.$ for $$39,000,$ terms $\frac{2}{10},\frac{n}{30},$ FOB destination. This merchandise cost Carla Vista Company $$18,000.$

$4$ The correct company paid freight charges of $$650.$

$8.$ Sandhill Co$.$ returned unwanted merchandise to Carla Vista. The returned merchandise had a sale price of $$2,300$ and a cost of $$990.$ It was restored to inventory.

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

$($a$)$

Prepare the journal entries to record these transactions on the books of Sandhill Co$.($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 $0$ for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$

Date

Account Titles

Debit

Credit

$($To record purchase on account$)$

$($To record purchase return$)$

$($To record payment on account$)$