Pastel Interiors reported the following transactions in June:

June 2 ................. Sold merchandise on account to Elisa Birch, $700, terms 1/10, n/30.
10 ....................... Sold merchandise on account to Melissa Movens, $2,400, terms 1/10, n/30.
11 ....................... Collected payment from Elisa Birch for June 2 sale.
15 ....................... Movens returned $1,400 of the merchandise purchased on June 10.
19 ....................... Collected payment from Movens for the balance of the June 10 sale.

Requirements

1. Record the foregoing transactions in the journal of Pastel Interiors using the gross method. (You do not need to make the cost of sales journal entries; assume that these entries will be made by the company when it makes its other adjusting entries at period end.)

2. Calculate the amount of gross sales minus sales discounts for the month of June.