The following transactions occurred in April and May. Both companies use a periodic inventory system.

Apr. 5		Oriole Company purchased merchandise from DeVito Company for $12,200, terms 2/10, n/30, FOB shipping point. DeVito had paid $7,600 for the merchandise.
6		The correct company paid freight costs of $340.
8		Oriole Company returned damaged merchandise to DeVito Company and was given a purchase allowance of $1,700. DeVito determined the merchandise could not be repaired and sent it to the recyclers. The merchandise had cost DeVito $1,300.
May 4		Oriole paid the amount due to DeVito Company in full.

Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Accumulated Depreciation - Furniture Advertising Expense Building Cash Cost of Goods Sold Current Portion of Mortgage Payable Current Portion of Non-Current Notes Payable Depreciation Expense Freight In Freight Out Furniture Income Summary Insurance Expense Interest Expense Interest Payable Interest Revenue Merchandise Inventory No Entry Notes Payable Owner's Capital Owner's Drawings Prepaid Insurance Property Tax Expense Purchase Discounts Purchase Returns and Allowances Purchases Rent Expense Rent Revenue Salaries Expense Salaries Payable Sales Sales Discounts Sales Returns and Allowances Short-Term Investments Supplies Supplies Expense Telephone Expense Unearned Revenue Utilities Expense

Prepare the journal entries to record these transactions on the books of Oriole Company. (Credit accou "No Entry" for the account titles and enter o for the amounts. Record journal entries in the or Date Account Titles and Explanation Debit Credit Prepare the journal entries to record these transactions on the books of DeVito Company. (Credit account "No Entry" for the account titles and enter o for the amounts. Record journal entries in the order Date Account Titles and Explanation Debit Credit