please provide journals , Please do not copy answers from Chegg!

June 23

A certified check for$5,080.00was received from Arlene Baxter as payment to cover her NSF check. On June 15, the check for $5,000.00 plus an $80.00 handling fee was charged back to Ms. Baxter'saccount. Invoice Number:BADCK(for bad check). Customer Number:10300.

June 23

Store supplies purchased on account for a total of$38.90on June 22 were returned to Anderson Supply. Invoice Number:A5049.

June 23

Sold used shop equipment (metal lathe) for$320.00.The equipment was purchased at a total cost of$2,200.00early in 2009. Usingunits of production depreciation, the accumulated depreciation account balance at the end of the first quarter (March 31) totals$1,830.00Depreciation is recorded at the rate of$1.00for each hour of operation. Through June 23 of this quarter, an additional260hours of operation haveaccumulated on the lathe'smeter.

(1) Record the depreciation. Invoice Number:DEPRE(for depreciation).

(2) Record the sale of the asset. Invoice Number:ASALE (for asset sale).