The following transactions were recorded by an inexperienced bookkeeper during the months of June and July for Crane Company. Crane Company uses a perpetual inventory system.

June 10		A purchase of $3,600 of merchandise from DanDan Distributors was debited to Purchases and credited to Cash. The terms of the purchase were 2/10, n/30, FOB shipping point.
11		The invoice for freight in the amount of $175 for the delivery of merchandise purchased from DanDan was paid and was debited to Delivery Expense.
12		Damaged goods totalling $200 were returned to DanDan Distributors for credit. The bookkeeper recorded a debit to Accounts Receivable and a credit to Sales Returns and Allowances.
20		A payment was made to DanDan Distributors for $3,600. The payment was a debit to Purchases and a credit to Cash.
July 15		Crane sold goods for $9,065; Sales was credited and Cost of Goods Sold was debited for this amount. The cost of the inventory sold was $3,400. The terms of the sale were 1/15, n/30, FOB destination.
15		Freight charges on the above transaction were debited to Accounts Receivable and credited to Cash for $165. The bookkeeper believed the customer had to pay for the freight charges.
17		Cranes manager gave the customer from July 15 a $320 allowance. The entry made to record the allowance was a debit to Sales and a credit to Sales Returns and Allowances.

Review each transaction below and indicate whether you agree or disagree with how the bookkeeper accounted for the transaction.

June 10		A purchase of $3,600 of merchandise from DanDan Distributors was debited to Purchases and credited to Cash. The terms of the purchase were 2/10, n/30, FOB shipping point.		AgreeDisagree
11		The invoice for freight in the amount of $175 for the delivery of merchandise purchased from DanDan was paid and was debited to Delivery Expense.		AgreeDisagree
12		Damaged goods totalling $200 were returned to DanDan Distributors for credit. The bookkeeper recorded a debit to Accounts Receivable and a credit to Sales Returns and Allowances.		AgreeDisagree
20		A payment was made to DanDan Distributors for $3,600. The payment was a debit to Purchases and a credit to Cash.		AgreeDisagree
July 15		Crane sold goods for $9,065; Sales was credited and Cost of Goods Sold was debited for this amount. The cost of the inventory sold was $3,400. The terms of the sale were 1/15, n/30, FOB destination.		AgreeDisagree
15		Freight charges on the above transaction were debited to Accounts Receivable and credited to Cash for $165. The bookkeeper believed the customer had to pay for the freight charges.		AgreeDisagree
17		Cranes manager gave the customer from July 15 a $320 allowance. The entry made to record the allowance was a debit to Sales and a credit to Sales Returns and Allowances.

If you disagreed with any of the accounting entries above, prepare the correct entries. (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 0 for the amounts. Record journal entries in the order presented in the problem.)

Date	Account Titles and Explanation	Debit	Credit
June 10June 11June 12June 20July 15July 17
	(To record purchase on account.)
June 10June 11June 12June 20July 15July 17
	(To record cash payment for freight costs.)
June 10June 11June 12June 20July 15July 17
	(To record purchase return.)
June 10June 11June 12June 20July 15July 17
	(To record payment on account.)
June 10June 11June 12June 20July 15July 17
	(To record sales on account.)
June 10June 11June 12June 20July 15July 17
	(To record cost of goods sold.)
June 10June 11June 12June 20July 15July 17
	(Cash payment for freight costs.)
June 10June 11June 12June 20July 15July 17
	(To record sales allowance.)