Mary Cooper Ltd sells handheld video consoles for $130 each. It buys the consoles for $80 each. On 1 June 2017, 60 consoles are in inventory. Mary Cooper Ltd completed the following transactions during June: June 1 4 5 10 14 24 29 Sold 12 consoles for cash. Purchased 32 consoles on credit. Terms: 2/10, n/30. A customer returned 4 of the consoles sold on 1 June and received a cash refund. The consoles were not defective in any way. Returned 3 of the consoles purchased on 4 June. Paid the supplier the amount due on the 4 June purchase. Purchased 40 consoles on credit. Terms: 2/10, n/30. Paid the supplier for the 24 June purchase. Required Prepare general journal entries to record the transactions, assuming that a perpetual inventory system is used. Ignore GST.