On July $2,2024,$ Skysong Company sold to Sue Black merchandise having a sales price of $$12,900($cost $$7,740)$ with terms of $2/10.$ n$/30.$ f$.$o$.$b$.$ shipping point. Skysong estimates that merchandise with a sales value of $$840$ will be returned. An invoice totaling $$110,$ terms n$/30,$ was received by Black on July $6$ from Pacific Delivery Service for the freight cost. Upon receipt of the goods, on July $3,$ Black notified Skysong that $$300$ of merchandise contained flaws. The same day, Skysong issued a credit memo covering the defective merchandise and returned it at Skysong's expense. Skysong estimates the returned items to have a fair value of $$130.$ The freight cost of $$20$ on the returned merchandise was paid by Skysong on July $7.$ On July $12,$ the company received a check for the balance due from Black.$$Prepare journal entries for Skysong Company to record all the events noted above assuming sales and receivables are recorded at gross selling price.