Brown Company allows customers to make purchases on credit. The terms of all credit sales are 2/10, n/30, and all sales are recorded at the gross price. Other customers can use a bank credit card where the bank deducts a 4% service charge for credit card sales and credits the bank account of brown immediately when credit card receipts are deposited. Brown uses the perpetual inventory method. Prepare journal entries for the following selected transactions and events.

6/4: Sold $12,000 of merchandise (cost $7,000) on credit to Kim

6/6: Sold $17,000 of merchandise (cost 9,350) to customers who used a bank credit card, receipts were processed and deposited the same day.

6/8: Sold $8,500 of merchandise (cost 4,500) on credit to Hawk Co.

6/10: Accepted a $6,700, 45-day, 6% note dated this day in granting Tim a time extension on this past-due account receivable.

6/12: Received Kims check in full payment of the purchase on 6/4.

6/15: Wrote off the account of H. West against the allowance for Doubtful Accounts. The $1,580 balance stemmed from a credit sale in January.

6/20: Accepted a $6,240, 30-day, 10% note dates this day in granting K. Ball a time extension on his past-due account receivable.

7/17: Received the amount previously written off from H. West.

7/20: K. Ball dishonored his note when presented for payment.

7/25: Received payment of principal plus interest from Tim.