What would the journal entry be for these transaction?
June 21- Returned one (1) B1010 T-5 Frame (net cost $1,000.00) to Jurassic Bikes. The bike was severely damaged upon delivery.
June 22- Wrote check 02621 to the cash customer of June 21 who returned one Custom Helmet (C2300) for a cash refund. The helmet had a flaw in the chin strap. The invoice number is Z1610. The credit memorandum number is CM012. Be sure to include the sales taxon the return. The selling price of the helmet was $45.00, which included the mark up on cost of 150%.
June 23- Received notice from the bank that the $749.00 check received from the Mountaineers Bike Club (10440) on June 18 had not cleared due to lack of funds. The check is charged back to Accounts Receivable and the club's account. At the check number prompt enter NSFCK for non-sufficient funds check, and at the invoice prompt enter Z1609 as the original invoice number.
June 23-Issued check number 02622 for $3,264.01 to the State Board of Equalization for the sales taxes collected to the close of the business on June 20. At the invoice prompt enter SLTAX.