Splish Company uses a perpetual inventory system. Its beginning inventory consists of 110 units that cost $75 each. During June (1) the company purchased 330 units at $75 each on account, (2) returned 13 units for credit, and (3) sold 275 units at $110 each. Journalize the June transactions. (If no entry is required, select "No entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) (2) (3) (To record sales) (To record cost of goods sold)