Blue Company uses a perpetual inventory system. Its beginning inventory consists of 105 units that cost $71 each. During June, (1) the company purchased 315 units at $71 each on account, (2) returned 13 units for credit, and (3) sold 263 units at $105 each on account. Journalize the June transactions. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation (1) (2) (3) (To record sales) (To record cost of goods sold) Debit Credit