\begin{tabular}{|c|c|} \hline \multicolumn{2}{|r|}{\begin{tabular}{l} Ssiv Ofice Supply Compary, the. \\ Purchase Transactions : \\ 2014 \end{tabular}} \\ \hline 3-Jun & \begin{tabular}{l} Purchased merchandise on account, terms 2/10,n/30,FOB \\ shipping point, $12,000 \end{tabular} \\ \hline 4-Jun & Paid transportation charges on purchase of June 3,$300 \\ \hline 13-Jun & Paid for merchandise purchased on June 3, less discount. \\ \hline \multicolumn{2}{|r|}{\begin{tabular}{l} SBV Office Supply Company, Inc. \\ Sales Transactions \\ 2014 \end{tabular}} \\ \hline 6.Jun & \begin{tabular}{l} Sold merchandise on account, terms 2/10,n/30,FOB shipping point, \\ $9,000. The cost of the merchandise sold was $6,000. \end{tabular} \\ \hline 10-Jun & \begin{tabular}{l} Sold merchandise for cash, $22,400. The cost of the merchandise sold \\ was $14,900 \end{tabular} \\ \hline 14-Jun & \begin{tabular}{l} Recelved merchandise returned on sale of June 6,$1,500. The cost of \\ the merchandise retumed was $1,000 \end{tabular} \\ \hline 16-Jun & Recelved cash from sale of June 6 , less return of June 14 and discount. \\ \hline 26-Jun & \begin{tabular}{l} Refunded cash on sales mode for cash, $960. The cost of the \\ merchandise returned was $620. \end{tabular} \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline \multicolumn{2}{|r|}{\begin{tabular}{l} Ssiv Ofice Supply Compary, the. \\ Purchase Transactions : \\ 2014 \end{tabular}} \\ \hline 3-Jun & \begin{tabular}{l} Purchased merchandise on account, terms 2/10,n/30,FOB \\ shipping point, $12,000 \end{tabular} \\ \hline 4-Jun & Paid transportation charges on purchase of June 3,$300 \\ \hline 13-Jun & Paid for merchandise purchased on June 3, less discount. \\ \hline \multicolumn{2}{|r|}{\begin{tabular}{l} SBV Office Supply Company, Inc. \\ Sales Transactions \\ 2014 \end{tabular}} \\ \hline 6.Jun & \begin{tabular}{l} Sold merchandise on account, terms 2/10,n/30,FOB shipping point, \\ $9,000. The cost of the merchandise sold was $6,000. \end{tabular} \\ \hline 10-Jun & \begin{tabular}{l} Sold merchandise for cash, $22,400. The cost of the merchandise sold \\ was $14,900 \end{tabular} \\ \hline 14-Jun & \begin{tabular}{l} Recelved merchandise returned on sale of June 6,$1,500. The cost of \\ the merchandise retumed was $1,000 \end{tabular} \\ \hline 16-Jun & Recelved cash from sale of June 6 , less return of June 14 and discount. \\ \hline 26-Jun & \begin{tabular}{l} Refunded cash on sales mode for cash, $960. The cost of the \\ merchandise returned was $620. \end{tabular} \\ \hline \end{tabular}