Using the data shown in Exercise 6-38, journalize the entries for the transactions assuming that Burton Company uses the perpetual inventory system.

Data From Exercise 6-38:

The following selected transactions were completed by Burton Company during July of the current year. Burton Company uses the periodic inventory system.

July 2. Purchased $24,000 of merchandise on account, FOB shipping point, terms 2/15, n/30.
    5. Paid freight of $500 on the July 2 purchase.
    6. Returned $4,000 of the merchandise purchased on July 2.
    13. Sold merchandise on account, $15,000, FOB destination, 1/10, n/30. The cost of merchandise sold was $9,000.
    15. Paid freight of $100 for the merchandise sold on July 13.
    17. Paid for the purchase of July 2 less the return and discount.
    23. Received payment on account for the sale of July 13 less the discount.

Journalize the entries to record the transactions of Burton Company.