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{"ops":[{"insert":"June 1 Rusk Company was organized, and the stockholders invested USD 1,008,000 cash, USD 336,000 of merchandise inventory, and a USD 288,000 plot of land in exchange for capital stock.\n4 Merchandise was purchased for cash, USD 432,000; FOB shipping point, freight collect.\n9 Cash of USD 10,080 was paid to a trucking company for delivery of the merchandise purchased June 4.\n13 The company sold merchandise on account, USD 288,000; terms 2\/10, n\/ 30.\n15 The company sold merchandise on account, USD 230,400; terms 2\/10, n\/30.\n16 Of the merchandise sold June 13, USD 31,680 was returned for credit.\n20 Salaries for services received were paid as follows: to office employees, USD 31,680; to salespersons, USD 83,520.\n22 The company collected the amount due on the remaining USD 256,320 of accounts receivable arising from the sale of June 13.\n\na. Prepare journal entries for the transaction\n"}]}
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