On July $2,2024,$ Sunland Company sold to Sue Black merchandise having a sales price of $$9\mathrm{.}300($cost $$5,580)$ with terms of $\frac{2}{10.}\frac{n}{30}.$ fo$.$b$.$ shipping point. Sunland estimates that merchandise with a sales value of $$630$ wall be returned. An Imelce totaling $$120,$ 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 Sunland that $$300$ of merchandlse contained flaws. The same day, Sunland issued a credit memo covering the defective merchandise and returned it at Sunland's expense. Sunland estimates the returned items to have a fair value of $$140.$ The frelpht east of $$20$ on the returned merchandise was paid by Sunland on July $7.$ On July $12,$ the company received a check for the balance due from Black.

$($a$)$

Prepare journal entries for Sunland Company to record all the events noted above assuming sales and receivables are recorded at gross selling price. $($Credit account titles are automatically indented when amount is entered. Do not indent manuaffy, 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. List all debit entries before credit entries$)$

Date

Account Tities and Explanation

Debit