Bear Company sold merchandise on account to Mary Company for $ 9,000 on June 3, 2017, with terms 2/10, n / 30. On June 7, 2017, Bear Company received $ 850 of returned merchandise from Mary Company and issued a credit memorandum for the appropriate amount. Bear Company received payment for the balance of the bill on June 21, 2017. Recording Sales Transactions Record the necessary journal entries for Bear Company on June 3, June 7, and June 21.