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

Apr. $5$ Sheridan Company purchased merchandise from Sunland Company for $$12,100,$ terms $2/10,$ n$/30,$ FOB shipping point.

Sunland had paid $$8,800$ for the merchandise.

$6$ The correct company paid freight costs of $$330.$

$8$ Sheridan Company returned damaged merchandise to Sunland Company and was given a purchase allowance of $$1,800.$

Sunland determined the merchandise could not be repaired and sent it to the recyclers. The merchandise had cost

Sunland $$1,309.$

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

Prepare the journal entries to record these transactions on the books of sunland company using a periodic inventory system instead of a perpetual system