The accounting records of Video Games, a wholesale distributor of packaged software for computer games, include a general journal, four special journals, a general ledger, and two subsidiary ledgers. The chart of accounts includes the following accounts, among others:

Cash $10$

Notes receivable $15$

Accounts Receivable $17$

Notes Payable $30$

Accounts Payable $32$

Sales $50$

Sales returns and Allowances $52$

Sales discounts $54$

Purchase returns and allowances $62$

Transactions in June involving the sale of merchandise and the receipt of cash are shown below and on page $296.$

June $1.$ Sold merchandise to The Game Store for cash, $$472$

June $4$ Sold merchandise to Bravo Company, $$8,500.$ Invoice no$.618$; terms $2/10,$ n$/30.$

June $5$ Received cash refund of $$1,088$ for merchandise returned to a supplier.

June $8$ Sold merchandise to Micro Stores for $$4,320.$ Invoice no$.619$; terms $2/10,$ n$/30.$

June $11$ Received $$2,310$ cash as partial collection of a $$6,310$ account receivable from Olympus Corporation. Also received a note receivable for the $$4,000$ remaining balance due.

June $13$ Received payment from Bravo Company in settlement of invoice dated June $4,$ less discount.

June $16$ Sold merchandise to Books, Etc. for $$4,040.$ Invoice no$.620$; terms $2/10,$ n$/30.$

June $16$ Returned $$960$ of merchandise to supplier, Software Co$.,$ for reduction of account payable.

June $20$ Sold merchandise to Graphics, Inc., for $$7,000.$ Invoice no$.621$; terms $2/10,$ n$/30.$

June $21$ Books, Etc., returned for credit $$640$ of merchandise purchased on June $16.$

June $23$ Borrowed $$24,000$ cash from a bank, signing a six$-$month note payable.

June $25$ Received $$3,332$ from Books, Etc., in full settlement of invoice dated June $16,$ less return on June $21$ and $2\%$ discount.

June $30$ Collected from Graphics, Inc., amount of invoice dated June $20,$ less $2\%$ discount.

June $30$ Received a $60-$day note receivable for $$4,320$ from Micro Stores in settlement of invoice dated June $8.$

Record the above transactions in the appropriate journals. Use a single$-$column sales journal, a six$-$column cash receipts journal, and a two$-$column general journal. Foot and rule the special journals and indicate how postings would be made by placing ledger account numbers and check marks in the appropriate columns of the journals.