Part 1: Consider the following perpetual system merchandising transactions of Belton Company. Use a separate account for each receivable and payable; for example, record the sale on June 1 in Accounts Receivable-Avery & Wiest. June 1 Sold merchandise to Avery & Wiest for $9,000; terms 3/5, n/15, FOB destination (cost of sales S6,150) 2 Purchased $4,400 of merchandise from Angolac Suppliers, terms 2/10, n/20, FOB shipping point 4 Purchased merchandise inventory from Bastille Sales for $10,400; terms 2/15, n/45, FOB Bastille Sales. 5 Sold merchandise to Gelgar for $10,000, terms 3/5, n/15, FOB destination (cost of sales S7.200) 6 Collected the amount owing from Avery & Wiest regarding the June 1 sale 12 Paid Angolac Suppliers for the June 2 purchase 20 Collected the amount owing from Gelgar regarding the June 5 sale 30 Paid Bastille Sales for the June 4 purchase Prepare General Journal entries to record the above transactions. (If no entry is required for a transactionevent, select "No journal entry required" in the first account field.)