Cosmotologist Warehouse distributes commercial hair care products in one-gallon bottles to hair salons and extends credit terms of 3/10, n/30 to all of its customers. During the month of April, the following merchandising transactions occurred.
Apr. 1 Purchased 190 bottles on account for $6 each (including freight) from Luminous Hair, terms 2/10, n/30.
3 Sold 40 bottles on account to the Jane’s Hair Salon for $10 each.
6 Received $90 credit for 15 bottles returned to Luminous Hair.
9 Paid Luminous Hair in full.
12 Received payment in full from the Jane’s Hair Salon.
13 Sold 25 bottles on account to Luxury Salon for $12 each.
20 Purchased 200 bottles on account for $6 each from Blond Beauty, terms 1/15, n/30.
24 Received payment in full from Luxury Salon.
26 Paid Blond Beauty in full.
28 Sold 160 bottles on account to Beautiful Cuts salons for $10 each.
30 Granted Beautiful Cuts $120 credit for 12 bottles returned costing $72.

Instructions
Journalize the transactions for the month of April for Cosmotologist Warehouse, using a perpetual inventory system. Assume the cost of each bottle sold was $6.