The following is information on the purchase and sale of merchandise transactions that occur at PT. Mayora Indah Tbk. during the period June 2019 are:
1. On June 1, 2019, merchandise was purchased at an acquisition cost of IDR 30,000,000 on credit with terms 2/10, n / 30, Free On Board Delivery Points with transportation costs paid in cash of IDR 300,000.
2. On June 3, 2019, merchandise which has an acquisition price of IDR 12,000,000 is sold at a selling price of IDR 16,800,000 on credit with terms 3/10, n / 30, Free On Board Destination with transportation costs paid in cash of IDR 100,000 .
3. On June 5, 2019, merchandise was returned at an acquisition cost of Rp. 3,000,000 that had been purchased for the transaction on June 1, 2019 because there was damage to the merchandise.
4. On June 8, 2019, the debt paid for the trade transaction on June 1, 2019 amounted to IDR 15,000,000.
5. On 9 June 2019, merchandise was received back at an acquisition cost of IDR 2,000,000, and a sale of IDR 2,800,000 which had been sold on the transaction on 3 June 2019.
6. On June 10, 2019, a trade bill collection was received for the transaction on June 3, 2019 amounting to IDR 8,000,000.
7.On June 15, 2019, merchandise was purchased at an acquisition cost of IDR 20,000,000 in cash, Free On Board Destination with a cash transportation fee of IDR 200,000.
8. On June 18, 2019, trade payables were paid for the transaction on June 1, 2019.
9. On June 20, 2019, receivables were collected for the transaction dated June 3, 2019.
10. On June 24, 2019, merchandise which has an acquisition cost of IDR 24,000,000 is sold at a selling price of IDR 33,600,000 in cash, Free Shipping on a Ship with a transportation fee of IDR 180,000.
11. On 27 June 2019 the merchandise was returned at an acquisition cost of Rp. 4,000,000 which was purchased for the transaction on June 15, 2019 because there was damage to the merchandise.
12. On 30 June 2019, merchandise was received back at an acquisition cost of IDR 3,000,000, and a selling price of IDR 4,200,000 which was sold for the transaction on 24 June 2019.
Question: Make a transaction journal of PT. Mayora Indah Tbk. Using the Perpetual Inventory Record System for June 2019!