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.