Restin Co. uses the gross method to record sales made on credit. On June 1, 2014, it made sales of $61,100 with terms 2/15, n/45. On June 12, 2014, Restin received full payment for the June 1 sale. Prepare the required journal entries for Restin Co. (If no entry is required, use "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered..) Date Account Titles and Explanation Debit Credit June 1 (1) (2) June 12 (3) (4)