Answer and Explanation:
The journal entries are shown below:
On June 3
Merchandise Inventory	$4,100
                    To Accounts payable $4,100
(Being the purchase of goods on credit is recorded)  
On Jun 5
Accounts payable	$1,100  
          To Merchandise   Inventory  $1,100
(To record purchase returns)  
On June 6
Merchandise Inventory	$1,000
      Accounts payable  $1,000
(Being the purchase of goods on credit is recorded)  
On June 11
Accounts payable ($4,100 - $1,100)	$3,000
                To Cash  $2,960
                To  Inventory ($4,100 - $1,100) × 2%  $60
(Being the payment is recorded)  
On June 22
Accounts Payable	$2,000     ($3,000 - $1,000)
     To Cash  $2,000
(Being the payment on account in full is paid)