Big Oak Lumber is a lumber yard on Angel Island. Some Big Oaks transactions during the current year are as follows:

April 15 Sold Lumber on account to Hard Hat construction, $19,700 the inventory subsidiary ledger shows the cost of this merchandise was $10,300

April 19 Purchased Lumber on account from LHP company $ 3,700

May 10 collected in cash the $19,700 account receivables from Hard Hat construction

May 19 paid the $3,700 owed to LHP Company

Prepare the journal entries to record these transactions. (the company uses a perpetual inventory system)