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

Apr. $5$ Sunland Company purchased merchandise from Carla Vista Company for $$11,700,$ terms $2/10,$ n$/30,$ FOB shipping point.

Carla Vista had paid $$7,900$ for the merchandise.

$6$ The correct company paid freight costs of $$400.$

$8$ Sunland Company returned damaged merchandise to Carla Vista Company and was given a purchase allowance of

$$1,500.$ Carla Vista determined the merchandise could not be repaired and sent it to the recyclers. The merchandise had

cost Carla Vista $$1,013.$

May $4$ Sunland paid the amount due to Carla Vista Company in full.