On June 1 Beavis Company purchased $80,000 of merchandise from Butthead Corp. an account, terms F.O.B. shipping point, 2/10, n/30. Butthead adds transportation costs of onto its invoice. On June 9^th Beavis returns $5,000 worth of merchandise and pays the balance due. (Assume the gross method of accounting for purchases is being used). Prepare the journal entry Beavis makes for June 1^st. Prepare the journal entry Beavis makes for June 9^th