Part $2$: The following merchandise transactions occurred during the month of June for Jeffries Inc. which uses a perpetual inventory system, Jeffries Inc. records discounts using the net method.

f$.$ June $6$: Jeffries Inc. sold merchandise on account to Gin Corporation for $$83,000$ on terms $\frac{5}{10},\frac{n}{45}.$

g$.$ June $10$: Jeffries Inc. sold merchandise on account to Bond Inc. for $$67,800$ on terms $\frac{2}{15},\frac{n}{60}.$

h$.$ June $12$: Jeffries Inc. sold merchandise to Wesner LLC for $$13,450$ cash.

i$.$ June $14$: Cin Corporation paid Jeffries Inc. for the amount owed.

j$.$ June $30$: Bond Inc. paid Jeffries Inc. for the amount owed.

Required: Prepare the journal entries using the net method. Round all values to the nearest dollar.

$($f$)$: Prepare the journal entry for Jeffries Inc. on June $6.$