The Marchetti Soup Company entered into the following transactions during the month of June:

(1) purchased inventory on account for $185,000 (assume Marchetti uses a perpetual inventory system);
(2) paid $48,000 in salaries to employees for work performed during the month;
(3) sold merchandise that cost $136,000 to credit customers for $240,000;
(4) collected $220,000 in cash from credit customers; and
(5) paid suppliers of inventory $165,000. Post the above transactions to the below T-accounts. Assume that the opening balances in each of the accounts is zero except for cash, accounts receivable, and accounts payable that had opening balances of $69,000, $51,000, and $30,000, respectively. (Enter the transaction number in the column next to the amount.)