June	4		Carla Vista Company purchased $8,640 worth of merchandise, on account from Hayes Company. The cost of the merchandise was $6,048.
	12		Carla Vista returned $480 worth of goods to Hayes. The goods had a cost of $336 to Hayes.
	12		Carla Vista paid the account in full.

Assume use of the perpetual inventory system for both companies.

Prepare separate tabular summaries to record these transactions in Carla Vistas records. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

	Assets			=	Liabilities	+	Stockholder's Equity
	Cash	+	Inventory	=	Accounts Payable	+	Common Stock	+	Retained Earnings
									Rev.	-	Exp.	-	Div.
June 4	$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
12	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
12	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount

Prepare separate tabular summaries to record these transactions in Hayess records. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

	Assets					=	Liabilities	+	Stockholder's Equity
	Cash	+	Accounts Receivable	+	Inventory	=	Accounts Payable	+	Common Stock	+	Retained Earnings
											Rev.	-	Exp.	-	Div.
June 4	$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount	Sales revenue
	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	Cost of goods sold
12	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount	Sales returns & allowances
	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount
12	enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount		enter a dollar amount