Selected transactions during June between Salinas Company and Brokaw Company are listed in Problem 6-6B.

Instructions
Journalize the entries to record the transactions for (1) Salinas Company and (2) Brokaw Company assuming that both companies use the periodic inventory system.

Data From Problem 6-6B:

The following selected transactions were completed during June between Salinas Company and Brokaw Company:

June 2. Salinas Company sold merchandise on account to Brokaw Company, $20,000, terms FOB shipping point, 2/10, n/30. Salinas Company paid freight of $675, which was added to the invoice. The cost of the merchandise sold was $12,000.
    8. Salinas Company sold merchandise on account to Brokaw Company, $34,750, terms FOB destination, 1/15, n/eom. The cost of the merchandise sold was $19,850.
    8. Salinas Company paid freight of $800 for delivery of merchandise sold to Brokaw Company on June 8.
    12. Brokaw Company returned $5,750 of merchandise purchased on account on June 8 from Salinas Company. The cost of the merchandise returned was $3,000.
    12. Brokaw Company paid Salinas Company for purchase of June 2, less discount.
    23. Brokaw Company paid Salinas Company for purchase of June 8, less discount and less return of June 12.
    24. Salinas Company sold merchandise on account to Brokaw Company, $31,800, terms FOB shipping point, n/eom. The cost of the merchandise sold was $20,500.
    26. Brokaw Company paid freight of $475 on June 24 purchase from Salinas Company.
    30. Brokaw Company paid Salinas Company on account for purchase of June 24.

Instructions
Journalize the June transactions for (1) Salinas Company and (2) Brokaw Company.