Bridgeport Book Warehouse Ltd. distributes hardcover books to retail stores. At the end of May, Bridgeports inventory consists of 260 books purchased at $ 16each. Bridgeport uses a perpetual inventory system. During the month of June, the following merchandise transactions occurred:

June

1

Purchased 180 books on account for $ 14 each from Readers World Publishers, terms n/45.

3

Sold 210 books on account to The Book Nook for $ 25 each, with an assumed average cost of $ 15, terms 2/10, n/45.

5

Received a $ 140 credit for 10 books returned to Readers World Publishers.

8

Sold 70 books on account to Read-A-Lot Bookstore for $ 21 each, with an assumed average cost of $ 15, terms 2/10, n/45.

9

Issued a $ 252 credit memorandum to Read-A-Lot Bookstore for the return of 12 damaged books. The books were determined to be no longer saleable and were destroyed.

11

Purchased 130 books on account for $ 14 each from Read More Publishers, terms n/45.

12

Received payment in full from The Book Nook.

17

Received payment in full from Read-A-Lot Bookstore.

22

Sold 125 books on account to Readers Bookstore for $ 27 each, with an assumed average cost of $ 15, terms 2/10, n/45.

25

Granted Readers Bookstore a $ 378 credit for 14 returned books. These books were restored to inventory.

29

Paid Readers World Publishers in full. Record the June transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round all answers to 0 decimal places, e.g. 125. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
June 1
3
	(To record sales)
3
	(To record cost of goods sold)
5
8
	(To record sales)
8
	(To record cost of goods sold)
9
11
12
17
22
	(To record sales)
22
	(To record cost of goods sold)
25
	(To record sales returns)
25
	(To record cost of goods returned)
29