Record transactions in a general journal

Debit Credit Cash $12,523 Accounts Receivable 23,052 Inventory 16,300 Office Equipment 35,860 Accumulated Depreciation $10,540 Notes Payable 3,400 Accounts Payable 3,500 Sales Revenue 47,872 Gain on Sale of Office Equipment 400 Cost of Goods Sold 22,354 Utilities Expense 1,124 Date Transaction June 3 Sold for $700 office equipment that had cost $2,000 and has associated accumulated depreciation of $1,500. 7 Made sales of $2,000 on credit; the cost of the inventory sold was $1,200. 10 Purchased $1,000 of inventory for cash. 15 Purchased new office equipment costing $4,000, paying $1,500, and signing a 90-day note for the balance. 16 Received check for June 7 credit sale. 17 Made cash sales of $4,200, the cost of the inventory sold was $2,300. 20 Purchased $2,600 of inventory on credit. 24 Retumed $200 of defective inventory from the June 20 purchase for a credit to its account. 29 Paid for the June 20 purchase minus the return. 30 Paid the June utility bill, $210