The following transactions occurred in April and May. Both companies use a periodic inventory system. Apr. 5 6 8 Oriole Company purchased merchandise from DeVito Company for $12,200, terms 2/10, n/30, FOB shipping point. DeVito had paid $8,700 for the merchandise. The correct company paid freight costs of $290. Oriole Company returned damaged merchandise to DeVito Company and was given a purchase allowance of $1,800. DeVito determined the merchandise could not be repaired and sent it to the recyclers. The merchandise had cost DeVito $1.284 Oriole paid the amount due to DeVito Company in full. May 4