Larkspur Company sold $89,000 worth of goods on account to Destiny Inc. on June 20. It cost Larkspur $62,900 to make these goods. Destiny has 30 days to return the goods for any reason. On July 1, Destiny returns $8,400 worth of goods that had cost Larkspur $6,000. Larkspur expects to be able to resell these goods for a profit. Prepare the following entries on the books of Larkspur Company: (a) Journal entries to record the initial sales on June 20 if a perpetual inventory system is used. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation June 20 June 20 (To record the sale of goods) (To record the cost of goods sold) Debit Credit