Flint Warehouse distributes hardback books to retail stores and extends credit to all of its customers. During the month of June, the following merchandising transactions occurred. June 1 Purchased books on account for $1,690 from Catlin Publishers. 3 Sold books on account to Garfunkel Bookstore for $1,700. The cost of the merchandise sold was $950. 6 Received $90 credit for books returned to Catlin Publishers. 9 Paid Catlin Publishers in full. 13 15 Received payment in full from Garfunkel Bookstore. 17 20 20 Sold books on account to Bell Tower for $1,700. The cost of the merchandise sold was $800. Purchased books on account for $950 from Priceless Book Publishers. 24 Received payment in full from Bell Tower. 26 Paid Priceless Book Publishers in full. 28 Sold books on account to General Bookstore for $2,550. The cost of the merchandise sold was $830. 30 Granted General Bookstore $110 credit for books returned costing $60. Prepare a tabular summary to record the transactions for the month of June for Flint Warehouse using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)