merchandising transactions of Belton Company. Use a separate account for each receivable and payable; for example, record the sale on June $1$ in Accounts Receivable$-$Avery & Wiest.

June $1$ Sold merchandise to Avery & Wiest for $$9,500$; terms $2/5,$ n$/15,$ FOB destination $($cost of sales $$6,650).$

$2$ Purchased $$4,900$ of merchandise from Angolac Suppliers; terms $1/10,$ n$/20,$ FOB shipping point.

$4$ Purchased merchandise inventory from Bastille Sales for $$11,400$; terms $\frac{1}{15},\frac{n}{45},$ FOB Bastille Sales.

$5$ Sold merchandise to Gelgar for $$11,000$; terms $2/5,$ n$/15,$ FOB destination $($cost of sales $$7,700).$

$6$ Collected the amount owing from Avery & Wiest regarding the June $1$ sale.

$12$ Paid Angolac Suppliers for the June $2$ purchase.

$20$ Collected the amount owing from Gelgar regarding the June $5$ sale.

$30$ Paid Bastille Sales for the June $4$ purchase.