Prepare journal entries for the following, assuming the company uses a perpetual inventory method and records purchases at their net amounts.

June 1	Purchased merchandise from Crane Company for $870 with the terms of 3/10, n/40.
June 3	Returned $200 of the merchandise to the Crane Company.
June 5	Purchased merchandise from the Tory Company for $600 with the terms of 2/10, n/30.
June 6	Paid the amount owed to the Crane Company.
June 8	Returned $100 of the merchandise to the Tory Company.
June 12	Sold all of the merchandise on hand from the Crane Company for $1,600 and collected a 6% sales tax in addition to the sales price.
June 18	Paid the amount owed to the Tory Company in full.