The Marchetti Soup Company entered into the following transactions during the month of June: $(1)$ purchased inventory on account for $$245,000($assume Marchettl uses a perpetual inventory system$)$; $(2)$ paid $$60,000$ in salaries to employees for work performed during the month; $(3)$ sold merchandise that cost $$160,000$ to credit customers for $$300,000$; $(4)$ collected $$280,000$ in cash from credit customers; and $(5)$ paid suppliers of inventory $$225,000.$

Post the above transactions to the below T$-$accounts. Assume that the opening balances in each of the accounts is zero except for cash, accounts receivable, and accounts payable that had opening balances of $$75,000,$$$63,000,$ and $$42,000,$ respectively. $($Enter the transaction number in the column next to the amount.$)$