Sandhill's Book Warehouse distributes hardcover books to retail stores and extends credit terms of2/10, n/30 to all of its customers. At the end of May,Sandhill's inventory consisted of books purchased for $1,500. During June, the following merchandising transactions occurred.

June3Sold books on account to Reading Rainbow for $2,100. The cost of the books sold was $1,600.15Received payment in full from Reading Rainbow.17Sold books on account to Rapp Books for $1,800. The cost of the books sold was $1,080.24Received payment in full from Rapp Books.28Sold books on account to Baeten Bookstore for $1,100. The cost of the books sold was $970.30Granted Baeten Bookstore $140credit for books returned costing $84.

Journalize the transactions for the month of June forSandhill's Book Warehouse using a perpetual inventory system.(Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date Account Titles and Explanation Debit Credit (To record credit sale) (To record cost of merchandise sold) (To record credit sale) (To record cost of merchandise sold)(To record credit sale) (To record cost of merchandise sold) (To record merchandise returned) (To record cost of merchandise returned)