The inventory costing system uses various manufacturing costing and unit of production inputs to calculate and produce a database of all product costs and recommended sales prices. It also integrates with the general ledger each time there are product inventory movements such as purchases, sales, waste, and damaged inventory losses. The following list of sales invoices are entered in the sales journal for the months of June 2026 and July 2026, respectively. All goods are shipped FOB shipping point. Sales Invoice Amount Sales Invoice Date Cost of Merchandise Sold Date Shipped June a. $30,000 June 21 $20,000 June 29 b. 20,000 June 30 8,000 June 20 c. 10,000 June 29 6,000 June 30 d. 40,000 June 30 24,000 July 3 e. 100,000 June 30 56,000 June 30 (shipped to consignee) July f. $60,000 June 30 $40,000 July 1 g. 40,000 July 2 23,000 July 1 h. 80,000 July 3 55,000 June 30 Analysis and evaluation: Analyze the eight transactions shown above. Based on a sales cutoff analysis, record necessary adjusting journal entries at June 30 in connection with the foregoing data. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required