Coronado Company uses a perpetual inventory system. Its beginning inventory consists of 80 units that cost $54 each. During June, (1) the company purchased 240 units at $54 each on account, (2) returned 10 units for credit, and (3) sold 200 units at $80 each. Journalize the June transactions. (If no entry is required, select "No entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit No. Account Titles and Explanation (1) (2) (3) (To record sales) (To record cost of goods sold)