Prepare general journal entries to record the following transactions for ABC Company. Assume a perpetual inventory system.

June 3 Purchased merchandise for $3,200 from Butler Company with terms 2/10, n/30. 5 Returned goods costing $1,100 to Butler Company for full credit. 6 Purchased goods from Club Corporation for $1,000 with terms 2/10, n/30 7 Sold merchandise to Franke Company on credit for $2,500, terms 1/15, n/30. The items sold had a cost of $1,200. 8 Paid $50 shipping charges related to the June 3 purchase from Butler. Franke Company returned merchandise that had a selling price of $400 and had cost ABC Company $190. The merchandise was restored to inventory. 11 Paid the balance owed to Butler. 21 ABC Company received the balance due from Franke Company for the June 7 sale. 22 Paid Club Corporation the balance due