The Marchetti Soup Company entered into the following transactions during the month of June: (1) purchased inventory on account for $200,000 (assume Marchetti uses a perpetual inventory system); (2) paid $51,000 in salaries to employees for work performed during the month; (3) sold merchandise that cost $142,000 to credit customers for $255,000; (4) collected $235,000 in cash from credit customers; and (5) paid suppliers of inventory $180,000. Prepare journal entries for each of the above transactions.