The Marchetti Soup Company entered into the following transactions during the month of June:

(1) purchased inventory on account for $170,000 (assume Marchetti uses a perpetual inventory system);

(2) paid $45,000 in salaries to employees for work performed during the month;

(3) sold inventory on account to customers for $225,000 that had a cost of $130,000;

(4) collected $205,000 in cash from credit customers;

(5) paid on account to suppliers of inventory $150,000.

\begin{tabular}{|c|c|c|c|} \hline Transaction & General Journal & Debit & Credit \\ \hline(1) & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}