Journalize, without explanations, the following transactions of River Valley Gift and Collection, a wholesaler that uses the perpetual inventory system, during the month of June 2023:

June 3

Purchased $22,000 of inventory from a manufacturer under terms of 2/10, n/eom and FOB shipping point.

June 7

Returned $4,100 of defective merchandise purchased on June 3.

June 9

Paid freight bill of $930 on June 3 purchase.

June 10

Sold inventory for $19,000 to a retail store, collecting cash of $2,800. Payment terms on the remainder were 1/15, n/30. The goods cost River Valley Gift and Collection $11,400.

June 12

Paid amount owed on credit purchase of June 3.

June 16

Granted a sales allowance of $1,600 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.