Journalise the following business transactions of Quay Pty Ltd in general journal form.

1 June Borrowed $30,000 from ANP Bank. 4 June Purchased inventory for $85,000, paying $15,000 in cash and the remainder is due in 30 days. 8 June Credit sales made for $30,000. The inventory had cost of $18,000. 15 June Received $5,500 in advance from a customer for merchandise that will be delivered in September. 20 June Received an inquiry about a product worth $5,000 from an old customer. 25 June Paid $3,000 of salary expenses