Date	Account Titles and Explanation	Debit	Credit
choose a transaction date June 3June 6June 9June 19June 20June 23June 25June 30	enter an account title to record sale using credit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record sale using credit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	(To record sale using credit card.)
June 6	enter an account title to record sale using credit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record sale using credit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record sale using credit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	(To record sale using credit card.)
choose a transaction date June 3June 6June 9June 19June 20June 23June 25June 30	enter an account title to record sale on account Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record sale on account Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	(To record sale on account.)
June 19	enter an account title to record sale using debit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record sale using debit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record sale using debit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	(To record sale using debit card.)
choose a transaction date June 3June 6June 9June 19June 20June 23June 25June 30	enter an account title to record Collection on credit card sale Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record Collection on credit card sale Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	(Collection on credit card sale.)
choose a transaction date June 3June 6June 9June 19June 20June 23June 25June 30	enter an account title to record sale on account Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record sale on account Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	(To record sale on account.)
choose a transaction date June 3June 6June 9June 19June 20June 23June 25June 30	enter an account title to record collection on account Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record collection on account Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	(To record collection on account.)
June 30	enter an account title to record sale using credit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record sale using credit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	enter an account title to record sale using credit card Accounts ReceivableMontpetitCashCredit Card ReceivableKiddCredit Card ExpenseDedit Card ExpenseNo EntrySales	enter a debit amount	enter a credit amount
	(To record sale using credit card.)

Transactions follow for the Ivanhoe Sports Ltd. store and four of its customers in the company's first month of business: June 3 Ben Kidd used his Ivanhoe Sports credit card to purchase $1,090 of merchandise. Biljana Pavic used her MasterCard credit card to purchase $760 of merchandise. MasterCard charges a 2.5% service fee. 6 9 19 Nicole Montpetit purchased $415 of merchandise on account, terms 2/10,n/30. Bonnie Cutcliffe used her debit card to purchase $232 of merchandise. There is a $0.50 service charge on all debit card transactions. Ben Kidd made a $286 payment on his credit card account. Nicole Montpetit purchased an additional $502 of merchandise on account, terms 2/10, n/30. Nicole Montpetit paid the amount owing on her June 9 purchase. 20 23 25 30 Biljana Pavic used her MasterCard to purchase $400 of merchandise. MasterCard charges a 2.5% service fee