On June 3, Headland plc sold to Arquette Company merchandise having a sales price of 4,800 with terms of 2/10,n/60. An invoice totaling E91, terms 1/30, was received by Arquette on June 8 from John Booth Transport Service for the freight cost. On June 12, the company received a check for the balance due from Arquette Company. (a) Prepare journal entries on the Headland plc books to record sales and receivables for all the events noted above under each of the following bases. (1) Sales and receivables are entered at gross selling price. Sales and receivables are entered at net of cash discounts. (2) of me entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually) No. Account Titles and Explanation Date Debit Crec (1) June 12 2) (2)