Kuna Co sells goods and performs services for various customers on credit. On June 1, 2021 "Accounts Receivable" had a debit balance of $400. During the month of June the following transactions occurred.

Date	Transaction description
5/6	Performed services for customer Beta and billed the customer $300.
11/6	Sold goods to customer Alpha for $200. Credit terms 2/10, n/30.
14/6	Received a partial payment of $150 from customer Beta.
18/6	Customer Alpha returned goods with a sales price of $60.
25/6	Received payment from customer Alpha for the balance due.

Required: (a) Prepare the journal entries for the above transactions (Ignore COGS) (b) What is the balance of Accounts Receivable on June 30