Metlock Company uses a perpetual inventory system. Its beginning inventory consists of 75 units that cost $51 each. During June, (1) the company purchased 225 units at $51 each on account, (2) returned 9 units for credit, and (3) sold 188 units at $75 each. Journalize the June transactions. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Account Titles and Explanation	Debit	Credit
(1)
(2)
(3)
	(To record sales)
	(To record cost of goods sold)