During the months of January and February, Solitare Corporation sold goods to three customers. The sequence of events was as follows:

Jan. 6	Sold goods for $250 to Wizard Inc. with terms 2/10, n/30. The goods cost Solitare $105.
6	Sold goods to Spyder Corp. for $150 with terms 2/10, n/30. The goods cost Solitare $95.
14	Collected cash due from Wizard Inc.
Feb. 2	Collected cash due from Spyder Corp.
28	Sold goods for $120 to Bridges with terms 2/10, n/45. The goods cost Solitare $65.

Required:

Prepare journal entries to record the transactions, assuming Solitare uses a perpetual inventory system.