The Auburn Company uses the perpetual inventory system. Record the transactions in a two-column journal. All credit sales are n/30.

201X

Apr. 5 Purchased merchandise on account totaling $2,200; terms n/30.

6 Sold merchandise on account to Tommy Dube for $100. This merchandise cost $47.

8 Returned $200 of defective merchandise purchased April 5

9 Sold $155 of merchandise for cash. This merchandise cost $116.

9 Allowed a return for credit of $10 of merchandise sold on April 6. The cost of the returned merchandise was $3.

10 Purchased $600 of merchandise on account from RJ Supply; terms n/30.

12 Received payment from Tommy Dube for the April 6 sale less the return.

13 Sold $340 of merchandise for cash. The cost was $270.