Mayfair Co. completed the following transactions and uses a perpetual inventory system.

June 4 Sold $650 of merchandise on credit (that had cost $400) to Natara Morris, terms n∕15.

5 Sold $6,900 of merchandise (that had cost $4,200) to customers who used their Zisa cards. Zisa charges a 3% fee.

6 Sold $5,850 of merchandise (that had cost $3,800) to customers who used their Access cards. Access charges a 2% fee.

8 Sold $4,350 of merchandise (that had cost $2,900) to customers who used their Access cards. Access charges a 2% fee.

13 Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $429 balance in McKee’s account was from a credit sale last year.

18 Received Morris’s check in full payment for the June 4 purchase.

Required

Prepare journal entries to record the preceding transactions and events.