Please provide the relevant journal entries for June for the following scenario and explain any assumptions: Due to high demand, we recently started selling Morty branded t-shirts. The shirts cost us $10 to make and we sell them for $20, although past customers receive a $5-off promotion. Shipping and handling costs $2 per shirt and is performed by a third party. We started June with 50 t-shirts and ordered a shipment of 1,000 more, but it was delayed and did not arrive by month-end. We received orders for 100 t-shirts, 80% of which were from past customers.