At the beginning of the current season on June 1, the ledger of Mantra Pro Shop showed Cash $3,000; Inventory $4,000; and
Owner's Capital $7,000. These transactions ocurred during June 2019.
June 7	Purchased golf bags on account from Zulemma Co. $2,500, FOB shipping point, term 2/10,n/60.
9	Paid freight on Zulemma Co. purchases $75.
11	Received credit from Zulemma Co. for merchandise returned $1,100.
13	Sold merchandise on account to members $800, terms n/30. The cost of the merchandise sold was $650
15	Purchased golf shoes, polos, and other accessories on account from Lastre Sportswear $1,000, terms 1/10,n/30.
16	Paid Zulemma Co in full.
20	Received credit from Lastre Sportswear for merchandise returned $150
22	Made sales on account to members $900, terms n/30. The cost of the merchandise sold was $450.
24	Paid Lastre Sportswear in full
25	Granted credit to members for clothing that had flaws $50.
29	Received payment on account from members $900.