The following transactions relate to Hawkins, Inc., an office store wholesaler, during June of this year. Terms of sale are $\frac{2}{10},\frac{n}{30}.$ The company is located in Los Angeles, California.

June $1$ sold merchandise on account to Hendrix Office Store, invoice no$.1001,$ $$451\mathrm{.}40.$ The cost of the merchandise was $$397\mathrm{.}23.$

$3$ Bought merchandise on account from Krueger, Inc., invoice no$.845,$$$478\mathrm{.}55$; terms $\frac{1}{10},$ n$/30$; dated June $1$; FOB San Diego, freight prepaid and added to the invoice, $$15\mathrm{.}90($total

$$494\mathrm{.}45).$

$10$ Sold merchandise on account to Ballard Stores, invoice no$.1002,$$$2,496\mathrm{.}00.$ The cost of the merchandise was $$2,246\mathrm{.}40.$

$13$ Bought merchandise on account from Kennedy, Inc, invoice no$.4833,$ $$2,452\mathrm{.}10$; terms $\frac{2}{10},\frac{n}{30}$; dated June $11$; FOB San Francisco, freight prepaid and added to the invoice, $$121\mathrm{.}55$

$($total $$2,573\mathrm{.}65).$

$18$ Sold merchandise on account to Lawson office Store, invoice no$.1003,$ $$756\mathrm{.}95.$ The cost of the merchandise was $$673\mathrm{.}69.$

$20$ Issued credit memo no$.33$ to Lawson Office Store for merchandise returned, $$106\mathrm{.}80.$ The cost of the merchandise was $$95\mathrm{.}05.$

$25$ Bought merchandise on account from Villarreal, Inc, invoice no$.4$R$32,$ $$1,567\mathrm{.}65$; terms net $30$; dated June $18$; FOB Santa Rosa, freight prepaid and added to the invoice, $$85\mathrm{.}25($total

$$1,652\mathrm{.}90).$

$30$ Received credit memo no$.44$ for merchandise returned to Villarreal, Inc, for $$222\mathrm{.}55.$

Required:

Record the transactions in the general journal $($page $25)$ using the perpetual inventory system. Round your answers to the nearest cent.