Atlas Co. allows select customers to make purchases on credit. Its other customers can use either of two credit cards: Zisa or Access. Zisa deducts a 4.0% service charge for sales on its credit card and credits the bank account of Atlas immediately when credit card receipts are deposited. Atlas deposits the Zisa credit card receipts each business day. When customers use Access credit cards, Atlas accumulates the receipts for several days before submitting them to Access for payment. Access deducts a 3.0% service charge and usually pays within one week of being billed. Atlas completes the following transactions in June. (The terms of all credit sales are 2/15, n/30, and all sales are recorded at the gross price.)

June	4	Sold $700 of merchandise (that had cost $350) on credit to Anne Cianci.
	5	Sold $7,200 of merchandise (that had cost $3,600) to customers who used their Zisa cards.
	6	Sold $5,782 of merchandise (that had cost $2,891) to customers who used their Access cards.
	8	Sold $4,870 of merchandise (that had cost $2,435) to customers who used their Access cards.
	10	Submitted Access card receipts accumulated since June 6 to the credit card company for payment.
	13	Wrote off the account of Nakia Wells against the Allowance for Doubtful Accounts. The $509 balance in Wells%u2019s account stemmed from a credit sale in October of last year.
	17	Received the amount due from Access.
	18	Received Cianci%u2019s check in full payment for the purchase of June 4.

Required:

Prepare journal entries to record the preceding transactions and events. (The company uses the perpetual inventory system.