Journalize, without explanations, the following transactions of Happiness Cards, a wholesaler that uses the perpetual inventory system, during the month of June 2023 : June 3 Purchased $26,000 of inventory from a manufacturer under terms of 1/10, n/eom and FOB shipping point. June 7 Returned $3,300 of defective merchandise purchased on June 3. June 9 Paid freight bill of $850 on June 3 purchase. June 10 Sold inventory for $23,000 to a retail store, collecting cash of $4,000. Payment terms on the remainder were 2/15,n/30. The goods cost Happiness Cards $13,800. June 12 Paid amount owed on credit purchase of June 3. June 16 Granted a sales allowance of $1,200 on the portion of the June 10 sale that was on account. June 23 Received cash from June 10 customer in full settlement of the debt. June 9. Paid freight bill of $850 on June 3 purchase. Now, record the cost of goods sold on June 10th. June 12. Paid amount owed on credit purchase of June 3. June 16. Granted a sales allowance of $1,200 on the portion of the June 10 sale that was on accou une 23. Received cash from the June 10 customer in full settlement of the debt