View Policies Current Attempt in Progress On October 5, Wildhorse Company buys merchandise on account from Swifty Company. The selling price of the goods is $4,560, and the cost to Swifty Company is $3,450. On October 8, Wildhorse returns defective goods with a selling price of $660 and a fair value of $150. Record the transactions on the books of Swifty Company using the perpetual inventory system. (List all debit entries before credit entries. Credit account titles are automatically indented when 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.)