On April 2, Jennifer Elston uses her Whispering Company credit card to purchase merchandise from a Whispering store for $1,000. On May 1, Elston is billed for the $1,000 amount due. Elston pays $700 on the balance due on May 3. On June 1, Elston receives a bill for the amount due, including interest at 3.0% per month on the unpaid balance as of May 3. Prepare the entries on Whispering Co's books related to the transactions that occurred on April 2, May 3, and June 1. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit 1