Prepare journal entries for June 2014 to record the following transactions for Segura Corporation. Assume a perpetual inventory system.

Enter the transaction letter as the description when preparing a journal entry. When a transaction requires two separate journal entries, use the same letter for both descriptions. Dates must be entered in the format dd/mmm (ie. 15/Jan).

1June 1: Segura Corporation sold merchandise to Holden Corp. that cost $6,800 for $8,500 cash.

2June 6: Segura Corporation sold merchandise that cost $5,525 to Oppong Corporation for $6,500 under credit terms of 2/10, n/60, FOB shipping point.

3June 14: Segura Corporation sold merchandise to Dylex Corporation for $6,700 under credit terms of 2/15, n/30, FOB shipping point. The merchandise had cost $5,695.

4June 15: Issued a $2,600 credit memorandum to Dylex Corporation for an allowance on goods sold on June 14.

5June 17: Received Dylex Corporation's payment of the amount due from the June 14 sale.

6June 30: Received Oppong Corporation's payment of the amount due from the June 6 sale.

Please use the '+' and '-' buttons to change the number of accounts (if necessary) for each journal entry.