The following selected transactions were completed by Cardroom Supply Co., which sells office supplies primarily to wholesalers and occasionally to retail customers:

{Instructions}
Journalize the entries to record the transactions of Cardroom Supply Co.obj. 3

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Jan. 2. Sold merchandise on account to Kibler Co., $10,000, terms FOB destination, 1/10, n/30. The cost of the merchandise sold was $6,500. 3. Sold merchandise for $12,000 plus 8% sales tax to cash customers. The cost of merchandise sold was $9,000. 4. Sold merchandise on account to Glickman Co., $5,600, terms FOB shipping point, n/eom. The cost of merchandise sold was $3,100. 5. Sold merchandise for $8,000 plus 8% sales tax to customers who used Master- Card. The cost of merchandise sold was $6,000. 12. Received check for amount due from Kibler Co. for sale on January 2. 14. Sold merchandise to customers who used American Express cards, $15,000. The cost of merchandise sold was $9,200. 16. Sold merchandise on account to Bryan Co., $12,000, terms FOB shipping point, 1/10, n/30. The cost of merchandise sold was $7,200. 18. Issued credit memorandum for $3,000 to Bryan Co. for merchandise returned from sale on January 16. The cost of the merchandise returned was $1,800. 19. Sold merchandise on account to Cooney Co., $15,750, terms FOB shipping point, 2/10, n/30. Added $400 to the invoice for transportation costs prepaid. The cost of merchandise sold was $9,500. 26. Received check for amount due from Bryan Co. for sale on January 16 less credit memorandum of January 18 and discount. 28. Received check for amount due from Cooney Co. for sale of January 19. 31. Received check for amount due from Glickman Co. for sale of January 4. 31. Paid Speedy Delivery Service $1,875 for merchandise delivered during January to customers under shipping terms of FOB destination. Feb. 3. Paid First State Bank $1,150 for service fees for handling MasterCard and American Express sales during January. 15. Paid $1,600 to state sales tax division for taxes owed on sales.