On June 15, the Jackson Company sold goods for 2,600 on terms of \(\mathrm{n} / 30\) to Clement Company. On June 20, Clement returned some of the goods for a credit of 600 , and on June 25 paid the balance owed. Give Jackson's entries to record the sale, return, and receipt of payment (1) under the periodic inventory system and (2) under the perpetual inventory system. The cost of the goods sold on June 15 was 1,500 and the cost of the goods returned to inventory on June 20 was 350 .