At the beginning of June $2024,$ Ayayai Distributing Company's ledger showed Cash $$17,000,$ Merchandise Inventory $$4,000,$ and D$.$

Ayayai, Capital $$21,000.$ During the month of June, the company had the following selected transactions:

June $1$ Purchased $$8,800$ of merchandise inventory from Sun Supply Co$.,$ terms $1/15,$ n$/30,$ FOB destination.

$2$ The correct company paid $$200$ cash for freight charges on the June $1$

record ytrnsaction purchase.

$5$ Sold merchandise inventory to Moose Jaw Retailers for $$11,000.$ The cost of the merchandise was $$7,200$ and the terms

were $\frac{2}{10},\frac{n}{30},$ FOB destination.

$6$ Issued a $$750$ credit for merchandise returned by Moose Jaw Retailers. The merchandise originally cost $$491$ and was

returned to inventory.

$6$ The correct company paid $$280$ freight on the June $5$ sale.

$7$ Purchased $$750$ of supplies for cash.

$10$ Purchased $$3,750$ of merchandise inventory from Fey Wholesalers, terms $\frac{2}{10},\frac{n}{30},$ FOB shipping point.

$10$ The correct company paid $$100$ freight costs on the purchase from Fey Wholesalers.

$12$ Received a $$200$ credit from Fey Wholesalers for returned merchandise.

$14$ Paid Sun Supply Co$.$ the amount due.

$15$ Collected the balance owing from Moose Jaw Retailers.

$19$ Sold merchandise for $$7,100$ cash. The cost of this merchandise was $$4,400.$

$20$ Paid Fey Wholesalers the balance owing from the June $10$ purchase.

$25$ Made a $$450$ cash refund to a cash customer for merchandise returned. The returned merchandise had a cost of $$279.$

The merchandise was damaged and could not be resold.

$30$ sold merchandise to bauer and compnay, for $4100$ terms n$/30$ fob shipping point. anyiyas cost for this merchandise was $2600$

record the transactions assuming ayiya uses a pereptual inventory system and the earnings approach