Part 1: Consider the following perpetual system merchandising transactions of Belton Company. Use a separate account for each recelvable and payable; tor example, record the sale on June 1 in Accounts Recelvable-Avery & Wiest. June 1 Sold merchancise to Avery & Wiest tor $9,000; terms 315, n/15, FOB destination (cost of sales $6,150) 2 Purchased $4,400 of merchandise from Angolac Suppliers; terms 210, n/20, FOB shipping point. 4 Purchased merchandlse inventory from Bastlle Sales tor $10,400; terms 2/15, ni45, FOB Bastille Sales. 5 Sold merchandise to Gelgar for $10,000; terms 315, n/15, FOB destination (cost of sales $7,200) 6 Collected the amount owing from Avery & Wlest regarding the June 1 sale. 12 Pald Angolac Suppliers for the June 2 purchase. 20 Collected the amount owing from Gelgar regarcing the June 5 sale. 30 Pald Bastille Sales for the June 4 purchase Prepare General Journal entries to record the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)