The following transactions occurred in April and May. Both companies use a periodic inventory system. Apr. 5 Sunland Company purchased merchandise from DeVito Company for $11,700, terms 2/10, n/30, FOB shipping point. DeVito had paid $7,900 for the merchandise. 6 8 May 4 The correct company paid freight costs of $400. Sunland Company returned damaged merchandise to DeVito Company and was given a purchase allowance of $1,500. DeVito determined the merchandise could not be repaired and sent it to the recyclers. The merchandise had cost DeVito $1,013. Sunland paid the amount due to DeVito Company in full. Prepare the journal entries to record these transactions on the books of Sunland Company. (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 O for the amounts. Record journal entries in the order presented in the problem.)