Le Kai Arts sells quality art work, with prices for individual pieces ranging from \(\$ 1,000\) to \(\$ 50,000\). Sales are infrequent, typically only six to ten pieces per week. The following transactions occurred during the first week of June. Perpetual inventory is used.

June 

1 Sold an \(\$ 1,800\) framed print ( \(\$ 1,200\) cost) to Likert Antiques on account, with \(2 / 10, n / 30\) credit terms.

2 Sold three framed etchings totaling \(\$ 5,200(\$ 2,800\) cost) to Annabelle Herrera, who used the United Merchants Card to charge the cost of the etchings. Le Kai mailed the credit card sales slip to United Merchants the same day. United Merchants will send a check within seven days after deducting a two percent fee.

4 Sold a \(\$ 3,600\) oil painting ( \(\$ 2,000\) cost) to Ryan LaLander, who paid with a personal check.

5 Sold a \(\$ 6,000\) watercolor ( \(\$ 2,200\) cost) to Julie and Bobby Herman, who used their Great American Bank Card to charge the purchase of the painting. Le Kai deposited the credit card sales slip the same day and received immediate credit in the company's checking account. The bank charged a one percent fee.

6 Received payment from Likert Antiques for its June 1 purchase.

7 Received a check from United Merchants for the June 2 sale.

Required 

Prepare journal entries to record the Le Kai Gallery transactions.