Kern’s Book Warehouse distributes hardcover books to retail stores and extends credit terms of 2/10, n/30 to all of its customers. At the end of May, Kern’s inventory consisted of books purchased for $1,800. During June, the following merchandising transactions occurred.
June 3 Sold books on account to Reading Rainbow for $2,500. The cost of the books sold was $1,440.
15 Received payment in full from Reading Rainbow.

17 Sold books on account to Rapp Books for $1,800. The cost of the books sold was $1,080.
24 Received payment in full from Rapp Books.
28 Sold books on account to Baeten Bookstore for $1,600. The cost of the books sold was $970.
30 Granted Baeten Bookstore $120 credit for books returned costing $72.

Instructions
Journalize the transactions for the month of June for Kern’s Book Warehouse using a perpetual inventory system. Omit explanations.