Please record the entries for the inventory purchase transactions below (Perpetual Inventory System)

1) 1-Jun-20 Sold merchandise to WTS Inc. for $8,000 term 2/5 , n/15 FOB ( COST of SALES is $7,000)

2) 2-Jun-20 Purchased $3250 of merchandise from SouthWest Supplier 1/10. n/20, FOB

3) 4-Jun-20 Purchased $18,500 inventory from Brandon Sales 1/15, n/45 FOB

4) 5-Jun-20 Sold merchandise to Mitre Inc. for $13,000 term 2/5, n/15, FOB (Cost of sales is $8,000)

5) 6-Jun-20 Collected the amount owing from WTS Inc. regarding the Jun1 sales.

6) 12-Jun-20 Paid SouthWest Supplier for Jun2, 2020 purchase

7) 20-Jun-20 Collected the amount owing from Mitre Inc.

8) 30-Jun-20 Paid Brandon Sales for the Jun4 purchase