Brewer, Inc. distributes sporting goods to retail stores and extends credit terms of $3/10,$ n$/30$ to all of its customers. During the month of July, the following merchandising transactions occurred:

July $1$ Sold baseball bats on account to Molitor, Inc. for $$4,100.$ The cost of bats sold is $$2,700.$

$4$ Purchased baseball bats on account for $$1,200$ from Yount Manufacturers, terms $2/10,$ n$/30.$

$12$ Paid Yount Manufacturers in full.

$15$ Received payment in full from Molitor, Inc.

$17$ Purchased baseball bats on account for $$1,500$ from Braun Manufacturers, terms $1/10,$ n$/30.$

$19$ Sold baseball bats on account to Uecker, Inc. for $$1,300.$ The cost of the baseball bats sold was $$900.$

$22$ Received payment in full from Uecker, Inc.

$24$ Received $$400$ credit for baseball bats returned to Braun Manufacturers.

$25$ Sold baseball bats on account to Yelich Industries for $$3,400.$ The cost of baseball bats sold was $$2,650.$

$30$ Paid Braun Manufacturers in full.

$31$ Granted Yelich Industries$$ $$470$ credit for baseball bats returned costing $$380.$

Instructions

Journalize the transactions for the month of July for Brewer, Inc. using a perpetual inventory system.