Journalize the following transactions that occurred in June 2015 for Dorsey Company. Assume Dorsey uses the periodic inventory system. No explanations are needed. Identify each accounts payable and accounts receivable with the vendor or customer name.

Jun. 3 Purchased merchandise inventory on account from Ramos Wholesalers, $ 3,500. Terms 1/15, n/EOM, FOB shipping point.

4 Paid freight bill of $ 90 on June 3 purchase.

4 Purchased merchandise inventory for cash of $ 1,785.

6 Returned $ 525 of inventory from June 3 purchase.

8 Sold merchandise inventory to Wallace Company, $ 6,300, on account. Terms 2/15, n/35.

9 Purchased merchandise inventory on account from Griffin Wholesalers, $ 8,400. Terms 2/10, n/30, FOB destination.

10 Made payment to Ramos Wholesalers for goods purchased on June 3, less return and discount.

12 Received payment from Wallace Company, less discount.

13 After negotiations, received a $ 210 allowance from Griffin Wholesalers.

15 Sold merchandise inventory to West Company, $ 2,625, on account. Terms 1/10, n/EOM.

22 Made payment less allowance, to Griffin Wholesalers for goods purchased on June 9.

23 West Company returned $ 420 of the merchandise sold on June 15.

25 Sold merchandise inventory to Cole for $ 1,155 on account. Terms of 2/10, n/30 were offered, FOB shipping point.

26 After negotiations, granted a $ 105 allowance to Cole for merchandise sold on June 25.

29 Received payment from Cole, less allowance and discount.

30 Received payment from West Company, less return.