Consider the following perpetual system merchandising transactions of Belton Company. Use a separate account for each receivable and payable; for example, record the sale on June 1 in Accounts Receivable-Avery & Wiest.

June 1

Sold merchandise to Avery & Wiest for $9.800: terms 2/5, n/15. FOB destination (cost of sales $6,950).

Purchased $5.200 of merchandise from Angolac Suppliers, terms 1/10, n/20, FOB shipping point.

Purchased merchandise inventory from Bastille Sales for $12,000; terms 1/15, n/45, FOB Bastille Sales Sold merchandise to Gelgar for $11,600; terms 2/5, n/15. FOB destination (cost of sales $8.000).

Collected the amount owing from Avery & Wiest regarding the June 1 sale.

Paid Angolac Suppliers for the June 2 purchase

Collected the amount owing from Gelgar regarding the June 5 sale.

Paid Bastille Sales for the June 4 purchase.

Prepare General Journal entries to record the above transactions.