\begin{tabular}{|c|c|c|c|c|c|c|} \hline Date & Account & & Debit & & Credit & \\ \hline Mar. 18-return & Customer Refunds Payable & & 4,752 & & & \\ \hline & Accounts Receivable-Targhee Co. & V & & & 4,752 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Date & Acco & & Debit & & Credit & \\ \hline \multirow[t]{2}{*}{ Mar. 18-cost } & Inventory & & 2,900 & x & & \\ \hline & Cost of Goods Sold & x & & & 2,900 & x \\ \hline \end{tabular} \begin{tabular}{|clrrr|} \hline Date & \multicolumn{1}{c}{ Account } & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Mar. 19-sale & Accounts Receivable-Vista Co. & & 8,085 & \\ \cline { 2 - 4 } & Sales & & & \\ & & & & 8,085 \\ \hline \end{tabular} \begin{tabular}{|clrr|} \hline Date & \multicolumn{1}{c}{ Account } & Debit & Credit \\ \hline Mar. 19-freight & Accounts Receivable-Vista Co. & 75 & \\ \cline { 2 - 5 } & Cash & & 75 \\ \hline \end{tabular} \begin{tabular}{|ccrr|} \hline Date & Account & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Mar. 19-cost & Cost of Goods Sold & 5,000 & \\ \cline { 2 - 4 } & Inventory & & \\ & & & 5,000 \\ \hline \end{tabular} \begin{tabular}{|ccrr|} \hline Date & \multicolumn{1}{c}{ Account } & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Mar. 12 & Cash & & \\ & & 18,711 & \\ & Accounts Receivable-Equinox Co. & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{|r|} Date \\ Mar. 14-sale \end{tabular}} & & \multirow{2}{*}{\begin{tabular}{l} Account \\ V \end{tabular}} & \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|l|}{ Credit } \\ \hline & Cash & & 13,700 & x & & \\ \hline & & V & & & 13,700 & x \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline Date & Account & Debit & & Credit & \\ \hline \multirow[t]{2}{*}{ Mar. 14-cost } & Cost of Goods Sold & 8,350 & x & & \\ \hline & Inventory & & & 8,350 & x \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline Date & Account & & Debit & & Credit & \\ \hline \multirow[t]{2}{*}{ Mar. 16-sale } & Accounts Receivable-Targhee Co. & V & 27,225 & x & & \\ \hline & Sales & & & & 27,225 & x \\ \hline \end{tabular} \begin{tabular}{|ccrr|} \hline Date & Account & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Mar. 16-cost & Cost of Goods Sold & & \\ \cline { 2 - 4 } & Inventory & & \\ & & & 16,0000 \\ \hline \end{tabular} Apr. 3. Paid City Bank $990 for service fees for handling MasterCard and American Express sales during March. 15. Paid $6,074 to state sales tax division for taxes owed on sales. Required: Journalize the entries to record the transactions of Amsterdam Supply Co. For a compound transaction, if no entry is required, leave the entry box blank. les-Related Transactions Using Perpetual Inventory System e following selected transactions were completed by Amsterdam Supply Co., which sells office supplies primarily to wholesalers and Mar. 2. Sold merchandise on account to Equinox Co., $17,100, terms FOB destination, 1/10, n/30. The cost of the goods sold was $12,440. 3. Sold merchandise for $12,050 plus 6% sales tax to retail cash customers. The cost of the goods sold was $6,780. 4. Sold merchandise on account to Empire Co., $52,280, terms FOB shipping point, n/ eom. TThe cost of the goods sold was $31,410. 5. Sold merchandise for $32,100 plus 6% sales tax to retail customers who used MasterCard. The cost of the goods sold was $18,040. 12. Received check for amount due from Equinox Co. for sale on March 2. 14. Sold merchandise to customers who used American Express cards, $12,580. The cost of the goods sold was $8,170. 16. Sold merchandise on account to Targhee Co., $29,100, terms FOB shipping point, 1/10,n/30. The cost of the goods sold was $16,990. 18. Issued credit memo for $4,800 to Targhee Co. for merchandise returned from sale on March 16. The cost of the merchandise returned was $2,770. 19. Sold merchandise on account to Vista Co., $8,550, terms FOB shipping point, 2/10,n/30. Paid $60 for freight and added it to the invoice. The cost of the goods sold was $4,940. 26. Received check for amount due from Targhee Co. for sale on March 16 less credit memo of March 18. 28. Received check for amount due from Vista Co. for sale of March 19. 31. Received check for amount due from Empire Co. for sale of March 4. 31. Paid Fleetwood Delivery Service $6,110 for merchandise delivered during March to customers under shipping terms of FOB destination. Apr. 3. Paid City Bank $990 for service fees for handling MasterCard and American Express sales during March. \begin{tabular}{|ccrrr|} \hline Date & Account & Debit & Credit \\ \hline Apr. 15 & Sales Tax Payable & 6,074 & & \\ & Cash & & & \\ & & & 6,074 \\ \hline \end{tabular} \begin{tabular}{|ccrr|} \hline Date & Account & Debit & Credit \\ \hline Mar. 3-cost & Cost of Goods Sold & 7,000 & \\ & Inventory & & \\ & & & 7,000 \\ \hline \end{tabular} \begin{tabular}{|ccrrr|} \hline Date & \multicolumn{1}{c}{ Account } & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Mar. 4-sale & Accounts Receivable-Empire Co. & 55,400 & \\ \cline { 2 - 4 } & Sales & & \\ & & & 55,400 \\ \hline \end{tabular} \begin{tabular}{|ccrr|} \hline Date & \multicolumn{1}{c}{ Account } & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Mar. 4-cost & Cost of Goods Sold & 33,200 & \\ & Inventory & & \\ & & & 33,200 \\ \hline \end{tabular} \begin{tabular}{|clrr|} \hline Date & \multicolumn{1}{c}{ Account } & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Mar. 5-sale & Cash & 31,800 & \\ & Sales & & \\ & & & \\ & Sales Tax Payable & & \\ & & & \\ & & & 1,8000 \\ \hline \end{tabular} \begin{tabular}{|ccrr|} \hline Date & Account & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Mar. 5-cost & Cost of Goods Sold & 19,400 & \\ & Inventory & & \\ & & & 19,400 \\ \hline \end{tabular} \begin{tabular}{|ccccc|} \hline Date & & Account & Debit & \multicolumn{1}{c|}{ Credit } \\ \hline Mar. 26 & Cash & 22,473 & & \\ & Accounts Receivable-Targhee Co. & & & 22,473 \\ \hline \end{tabular} \begin{tabular}{|ccccc|} \hline Date & Account & Debit & Credit \\ \hline Mar. 28 & Cash & & \\ & & 8,085 & \\ & Accounts Receivable-Vista Co. & & 8,085 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Date & & Account & & \multicolumn{2}{|l|}{ Debit } & \multicolumn{2}{|l|}{ Credit } \\ \hline Mar. 31-collection & Cash & & & 55,280 & x & & \\ \hline & & Ints Receivable-Empire Co. & & & & 55,400 & x \\ \hline \end{tabular} \begin{tabular}{|ccrr|} \hline Date & Account & Debit & Credit \\ \hline Mar. 31-freight & Delivery Expense & 6,110 & \\ & Cash & & 6,110 \\ & & & \\ \hline \end{tabular} \begin{tabular}{|ccrr|} \hline Date & Account & Debit & Credit \\ \hline Apr. 3 & Credit Card Expense & 990 & \\ & Cash & & 990 \\ \hline \end{tabular}