Prepare journal entries to record each of the following transactions. The company records purchases using the gross method and a perpetual inventory system.

June $1$ Purchased merchandise with a price of $$670$ and credit terms of $\frac{n}{45}.$

June $9$ Received a $$72$ allowance $($for scratched merchandise$)$ toward the June $1$ purchase.

July $16$ Paid the amount due from the June $1$ purchase, minus the June $9$ allowance.

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