The following June transactions relate to KitchenApps Inc.

June $6$: Purchase of inventory with a list price of $$42,000,$ a trade discount of $20\%($which buyers get with certainty$),$ and with terms $\frac{2}{10},\frac{n}{30}.$

June $8$: Returned $$3,000$ of inventory $($damaged in shipment$)$ to the supplier $($the $$3,000$ is the value after the trade discount$).$

June $13$: Paid $$14,700($ $$15,000$ of inventory less a purchase discount of $2\%,$ or $$900)$ on account.

June $30$: Paid the remaining account balance.

Required

Prepare journal entries prior to a physical inventory for these transactions assuming the company uses the periodic inventory system and the gross method for recording purchase discounts.

$\backslash$table$[[$Date$,$Account,Dr$.,$Cr$.],[$June $6,,,],[,,],[$To record purchase of inventory.,,$],[$June $8,,,],[,,],[$To record inventory return,,$],[$June $13,,,],[,,],[,,],[$To record payment within discount period,,$],[$June $30,,,],[,,],[$To record payment after discount period,,$]]$