Powells Book Warehouse distributes hardcover books to retail stores and extends credit terms of1/10, n/30 to all of its customers. At the end of May, Powells inventory consisted of books purchased for $1,800. During June, the following merchandising transactions occurred.

June1	Purchased books on account for $1,600 from Kline Publishers, FOB destination, terms2/10, n/30. The appropriate party also made a cash payment of $50 for the freight on this date.
3	Sold books on account to Reading Rainbow for $2,200. The cost of the books sold was $1,320.
6	Received $100 credit for books returned to Kline Publishers.
9	Paid Kline Publishers in full, less discount.
15	Received payment in full from Reading Rainbow.
17	Sold books on account to Blanco Books for $2,100. The cost of the books sold was $1,260.
20	Purchased books on account for $1,500 from Dietz Publishers, FOB destination, terms1/15, n/30. The appropriate party also made a cash payment of $50 for the freight on this date
24	Received payment in full from Blanco Books.
26	Paid Dietz Publishers in full, less discount.
28	Sold books on account to Reddy Bookstore for $1,100. The cost of the books sold was $660.
30	Granted Reddy Bookstore $180 credit for books returned costing $108.

Journalize the transactions for the month of June for Powells Book Warehouse using a perpetual inventory system.(Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
(To record credit sale.)
(To record cost of merchandise sold.)
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
(To record credit sale.)
(To record cost of merchandise sold.)
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
June 24
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
(To record credit sale.)
(To record cost of merchandise sold.)
June 1June 3June 6June 9June 15June 17June 20June 24June 26June 28June 30
(To record merchandise returned.)
(To record cost of merchandise returned.)