Current Attempt in Progress Nash Company uses a perpetual inventory system. Its beginning inventory consists of 55 units that cost $37 each. During June (1) the company purchased 165 units at $37 each on account, (2) returned 7 units for credit, and (3) sold 138 units at $55 each on account. 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 No. Account Titles and Explanation (1) (2) (3) (To record sales) (To record cost of goods sold)