Transactions: June 23 Purchased 100 widgets on account from Martin Co., terms 1/10, n/30, FOB shipping point, $55,540, including freight of $1,540. June 26 Sold 14 widgets with a list price of $12,800 to a customer who used their gold VISA and redeemed $200 of point-of-sale coupons. We use the FIFO inventory method (see the FIFO Inventory schedule tab for inventory information) June 29 Paid for the merchandise purchased on June 23 from Martin Co. June 30 Paid a cash refund of $2,700 for returned 3 widgets from the VISA sale of June 26. The widgets returned were part of the last layer in the original sale cost wise. June 30 Parker Co, a customer whose account was previously written off as uncollectible, has paid $10,000 towards his delinquent (past due and written off) balance. Required: 1. Journalize the transactions for the last week of June, the first month of the fiscal year.