Rally Auto Supplies uses a perpetual inventory system. Journalize the following sales transactions for this company. Explanations are not required.

June 10	Sold $14,800 of merchandise on account, credit terms are 3/15, n/30. Cost of goods is $6,200.
June 14	Received a $900 sales return from the customer. Cost of the goods is $400.
June 23	Rally Auto Supplies receives payment for the customer for the amount due from the June 10 sale.