Kerns Book Warehouse distributes hardback books to retail stores and extends credit terms of 2/10, n/30 to all of its customers. During the month of June, the following merchandising transactions occurred.

June 1		Purchased books on account for $ 1,600 from Binsfeld Publishers, terms 2/10, n/30.
3		Sold books on account to Reading Rainbow for $ 2,500. The cost of the books sold was $ 1,440.
6		Received $ 100 credit for books returned to Binsfeld Publishers.
9		Paid Binsfeld Publishers in full.
15		Received payment in full from Reading Rainbow.
17		Sold books on account to Rapp Books for $ 1,800. The cost of the merchandise sold was $ 1,080.
20		Purchased books on account for $ 1,800 from McGinn Publishers, terms 2/15, n/30.
24		Received payment in full from Rapp Books.
26		Paid McGinn Publishers in full.
28		Sold books on account to Baeten Bookstore for $ 1,600. The cost of the merchandise sold was $ 970.
30		Granted Baeten Bookstore $ 120 credit for books returned costing $ 72.

Journalize the transactions for the month of June for Kerns Book Warehouse using a perpetual inventory system.