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On June 10, Ivanhoe Company purchased $7,400 of merchandise from Pharoah Company, terms 3/10, n/30. Ivanhoe Company pays the freight costs of $400 on June 11. Goods totaling $700 are returned to Pharoah Company for credit on June 12. On June 19, Ivanhoe Company pays Pharoah Company in full, less the purchase discount. Both companies use a perpetual inventory system Date Account Titles and Explanation Debit Credit Date Account Titles and Explanation (To record credit sale) (To record cost of goods sold) (To record credit sale) Debit Credit June 19 (To record credit sale) (To record cost of goods returned)