Nash Company uses a perpetual inventory system. Its beginning inventory consists of 55 units that cost $37 each. During June, (1) the company purchased 165 units at $37 each, (2) returned 7 units for credit, and (3) sold 138 units at $55 each. Assume the number of units purchased is the same as the number of units sold. 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. List all debit entries before credit entries.)