Chart of accounts The chart of accounts for Skate n Surf contains the accounts and account numbers below.

100		Cash at bank
110		Accounts receivable
120		Inventory
130		Prepaid insurance
171		Shop equipment (cost)
172		Accumulated depreciation - shop equipment
200		Accounts payable
210		PAYG withholding payable
220		Superannuation payable
230		Bank loan
300		Capital
310		Drawings
320		Profit or loss summary
400		Sales revenue
410		Sales returns and allowances
420		Discount received
500		Cost of sales
600		Advertising expense
610		Depreciation expense
620		Discount allowed
630		Electricity expense
640		Insurance expense
650		Interest expense
660		Stationery
670		Superannuation expense
680		Telephone expense
690		Wages expense

June	1		The owner opened a bank account for the business with a deposit of $31,000. This is capital provided by him.
	1		Purchased display stands, shelving etc. (shop equipment) from Shop Displays Pty Ltd for $31,000 and computer equipment for the shop from Computer Wizards for $6,000. These were paid for with a loan of $34,500 from the bank and cheque for $2,500 from the business bank account. The bank loan is repayable over 4 years.
	2		Paid $3,960 for a 1-year insurance policy covering fire, theft, and public liability.
	2		Paid $1,000 to Local Newspapers for advertising for the shop for the month.
	5		Purchased inventory (skateboards and protective gear) from Excitement Plus for $22,000 on terms on net 30.
	7		Purchased surfboards and wetsuits from Surf Imports for $19,000 on terms of 10/10, n/30.
	8		Credit sale to Serious Fun of skateboards and protective gear for $5,400 (cost of sales $2,100). This customer was given terms of 5/10, n/30.
	8		Cash sale of a skateboard and protective gear for $510 (cost of sales $300).
	11		Cash purchase of postage stamps and stationery from Australia Post for $120.
	12		Credit sale to Surfing World of various inventory items for $7,920 (cost of sales $4,200). Terms net 30.
	12		Returned some protective gear to Excitement Plus that was faulty and received an adjustment note (credit note) from them for $160.
	13		Received a cheque from Serious Fun for the amount owing by them after deducting the prompt payment discount.
	14		Paid Surf Imports the amount owing to them less the prompt payment discount.
	17		Credit sale to Academy Diving School of 16 wetsuits at a discounted price of $300 each on terms of net 15. Cost of sales $4,000.
	23		Paid Excitement Plus $4,400 of the amount owing to them.
	24		Issued an adjustment note (credit note) to Academy Diving School for 1 wetsuit at $300 each that was not the size they required. The cost of the wetsuit to us was $250 and it was put back into inventory.
	24		Purchased wetsuits from Surf Imports for $9,100 on terms of 10/10, n/30.
	25		Credit sale to Serious Fun of skateboards for $8,000 (cost of sales $3,800). Terms 5/10, n/30.
	27		Received and banked a cheque from Academy Diving School for the amount owing by them.
	30		A repayment of $1,100 was made on the bank loan.
			30 The owner cashed a cheque for $750 to pay wages to Scott Walker the sales assistant of $800 less PAYG Withholding of $50.

Question:Journalise the June transactions.