The following transactions relate to Hawkins, Inc., an office store wholesaler, during June of this year. Terms of sale are 2/10, n/30. The company is located in Los Angeles, California.

June 1	Sold merchandise on account to Hendrix Office Store, invoice no. 1001, $451.20. The cost of the merchandise was $397.06.
3	Bought merchandise on account from Krueger, Inc., invoice no. 845A, $485.15; terms 1/10, n/30; dated June 1; FOB San Diego, freight prepaid and added to the invoice, $15 (total $500.15).
10	Sold merchandise on account to Ballard Stores, invoice no. 1002, $2,483.65. The cost of the merchandise was $2,235.29.
13	Bought merchandise on account from Kennedy, Inc., invoice no. 4833, $2,450.13; terms 2/10, n/30; dated June 11; FOB San Francisco, freight prepaid and added to the invoice, $123 (total $2,573.13).
18	Sold merchandise on account to Lawson Office Store, invoice no. 1003, $754.99. The cost of the merchandise was $671.94.
20	Issued credit memo no. 33 to Lawson Office Store for merchandise returned, $103.25. The cost of the merchandise was $91.89.
25	Bought merchandise on account from Villarreal, Inc., invoice no. 4R32, $1,552.30; terms net 30; dated June 18; FOB Santa Rosa, freight prepaid and added to the invoice, $84 (total $1,636.30).
30	Received credit memo no. 44 for merchandise returned to Villarreal, Inc., for $224.50.

Required:

Record the transactions in the general journal (page 25) using the perpetual inventory system. Round your answers to the nearest cent.

GENERAL JOURNAL
Page 25
	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1	20--					1
2	June 1					2
3						3
4		Sold merchandise to Hendrix Office Store, invoice no. 1001.				4
5						5
6						6
7						7
8		Cost of merchandise sold to Hendrix Office Store, invoice no. 1001.				8
9						9
10	3					10
11						11
12		Purchased merchandise from Krueger, Inc., invoice no. 845A, invoice dated 6/1, terms 1/10, n/30.				12
13						13
14	10					14
15						15
16		Sold merchandise to Ballard Stores, invoice no. 1002.				16
17						17
18						18
19						19
20		Cost of merchandise sold to Ballard Stores, invoice no. 1002.				20
21						21
22	13					22
23						23
24		Purchased merchandise from Kennedy, Inc., invoice no. 4833, invoice dated 6/11, terms 2/10, n/30.				24

Continue recording the transactions in the general journal (page 26) using the perpetual inventory system. Round your answers to the nearest cent.

GENERAL JOURNAL
Page 26
	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1	20--					1
2	June 18					2
3						3
4		Sold merchandise to Lawson Office Store, invoice no. 1003.				4
5						5
6						6
7						7
8		Cost of merchandise sold to Lawson Office Store, invoice no. 1003.				8
9						9
10	20					10
11						11
12		Issued credit memo no. 33.				12
13						13
14						14
15						15
16		Cost of merchandise returned, credit memo no. 33.				16
17						17
18	25					18
19						19
20		Purchased merchandise from Villarreal, Inc., invoice no. 4R32, invoice dated 6/18, terms net 30.				20
21						21
22	30					22
23						23
24		Credit memo no. 44 for return of merchandise.