Swifty Warehouse distributes hardback books to retail stores and extends credit to all of its customers. During the month of June, the following merchandising transactions occurred.

June $1$ Purchased books on account for $$1,545$ from Catlin Publishers.

$3$ Sold books on account to Garfunkel Bookstore for $$1,550.$ The cost of the merchandise sold was $$700.$

$6$ Received $$45$ credit for books returned to Catlin Publishers.

$9$ Paid Catlin Publishers in full.

$15$ Received payment in full from Garfunkel Bookstore.

$17$ Sold books on account to Bell Tower for $$1,550.$ The cost of the merchandise sold was $$800.$

$20$ Purchased books on account for $$720$ from Priceless Book Publishers.

$24$ Received payment in full from Bell Tower.

$26$ Paid Priceless Book Publishers in full.

$28$ Sold books on account to General Bookstore for $$1,550.$ The cost of the merchandise sold was $$810.$

$30$ Granted General Bookstore $$170$ credit for books returned costing $$30.$

Prepare a tabular summary to record the transactions for the month of June for Swifty Warehouse using a perpetual inventory system. Include margin explanations for the changes in revenues and expenses.