1 Jabari Company produces and sells various types of beach toys. Jabari is a private company following ASPE and recognizes revenue using the earnings approach Listed below are the transactions for the month of June: June Sold 18 water tubes for $ 250 each terms n/30 FOB destination. Each tube cost $ 95. 8 Customer returned 2 tubes due to defects. Issued a full refund and scrapped the defective tubes. 10 Freight charges of $ 85 paid by the responsible party. 11 Customer complained about competitive pricing. Granted customer a $ 200 credit for tubes purchased. 15 Sold 92 tubes for $ 225 each terms 2/10 n/30. Each tube cost $ 95. 18 Received payment in full for June 1 transaction. 20 Received payment in full for June 15 transaction Instructions a) Journalize transactions using the perpetual inventory system. Round amounts to the nearest dollar. b) Determine the amount of net sales to be reported on the income statement of Jabari Company