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 $$10,000$; terms $1/5,$ n$/15,$ FOB destination $($cost of sales $$7,150).$

$2$ Purchased $$5,400$ of merchandise from Angolac Suppliers; terms $3/10,$ n$/20,$ FOB shipping point.

$4$ Purchased merchandise inventory from Bastille Sales for $$12,400$; terms $3/15,$ n$/45,$ FOB Bastille Sales.

$5$ Sold merchandise to Gelgar for $$12,000$; terms $1/5,$ n$/15,$ FOB destination $($cost of sales $$8,200).$

$6$ Collected the amount owing from Avery & Wiest regarding the June $1$ sale.

$12$ Paid Angolac Suppliers for the June $2$ purchase.

$20$ Collected the amount owing from Gelgar regarding the June $5$ sale.

$30$ Paid Bastille Sales for the June $4$ purchase.