Book Nook Warehouse distributes hardcover books to retail stores and extends credit terms of 2/10,n/30 to all of its customers. At the end of May, Book Nook's inventory consisted of books purchased for 1,800. During June, the following merchandising transactions occurred. June 1 Purchased books on account for $2,850 from Bees Publishers, FOB shipping point, terms 2/10,n/30. They paid $150 for the freight on this date. 3 Sold books on account to DAR for $3,500. The cost of the books sold was $2,800. 6 Received $300 credit for books returned to Bees Publishers. 9 Paid Bees Publishers in full 15 Received payment in full from DAR Required: 1. Journalize the above transactions using perpetual system 2. Show us the ending balance of Inventory (T account)