Graham Corp. engaged in the following transactions during the month of June:

June 1	Made cash sales of $15,000.
5	Made credit sales of $25,000.
9	Customers returned $800 of merchandise from the June 5 sale because it was defective.
14	Received payment for balance due on the June 5 sale.
19	Sold land that had originally cost $15,000 for $55,000 cash.

Record these transactions in a general journal, assuming Graham uses a periodic inventory system.