Journalize, without explanations, the following transactions of Blue Sea Gift Shop, a wholesaler that uses the perpetual inventory system, during the month of June 2020: Jun. 3 Purchased $20,000 of inventory from a manufacturer under terms of 4/10, n/eom and FOB shipping point. 7 Returned $3,900 of defective merchandise purchased on June 3. 9 Paid freight bill of $850 on June 3 purchase 10 Sold inventory for $17,000 to a retail store, collecting cash of $2,800. Payment terms on the remainder were 4/15, n/30. The goods cost Blue Sea Gift Shop $10,200. 12 Paid amount owed on credit purchase of June 3. 16 Granted a sales allowance of $1,400 on the portion of the June 10 sale that was on account. 23 Received cash from June 10 customer in full settlement of the debt. .... June 3. Purchased $20,000 of inventory from a manufacturer under terms of 4/10, n/eom and FOB shipping point. (Record debits first, then credits. Exclude explanations from journal entries. Round all answers to the nearest whole dollar.) Journal Entry Date Accounts Debit Credit Jun. 3 June 7. Returned $3,900 of defective merchandise purchased on June 3. Journal Entry Date Accounts Debit Credit Jun. 7 June 9. Paid freight bill of $850 on June 3 purchase Journal Entry nata Nakit June 9. Paid freight bill of $850 on June 3 purchase Journal Entry Date Accounts Debit Credit Jun. 9 June 10. Sold inventory for $17,000 to a retail store, collecting cash of $2,800. Payment terms on the remainder were 4/15, n/30. The goods cost Blue Sea Gift Shop $10,200. Do not record the cost of goods sold yet. Journal Entry Date Accounts Debit Credit Jun. 10 Now, record the cost of goods sold on June 10th. Journal Entry Date Accounts Debit Credit Now, record the cost of goods sold on June 10th. Journal Entry Date Accounts Debit Credit Jun. 10 June 12. Paid amount owed on credit purchase of June 3. Journal Entry Date Accounts Debit Credit Jun. 12 June 16. Granted a sales allowance of $1,400 on the portion of the June 10 sale that was on account. Journal Entry Date Accounts Debit Credit June 16. Granted a sales allowance of $1,400 on the portion of the June 10 sale that was on account. Journal Entry Date Accounts Debit Credit Jun. 16 June 23. Received cash from the June 10 customer in full settlement of the debt. Journal Entry Date Accounts Debit Credit Jun. 23