G Gerloff Supply sells cables, connectors, and other basic wiring components to audio video dealers across the country. Dealers with "preferred status" receive a 20% discount off of list price. All sales are on account, and payment terms are 2/10,n/30 Sales of $1,000 and up (large orders) will ship FO.B. destination. Orders less than $1,000 (small orders) are always FO.B. shipping point. However, Gerloff will prepay freight on small orders by "preferred dealers." Otherwise, snall orders are shipped freight collect by the common carrier making the delivery. In no event may a customer apply the cash discount terms to freight charges. Prepare joumal entries to record the sale and subsequent collection for each of the following transactions: Transaction Customer Status List Price Freight Cost Date of Sale Date of Payment WN 1 2 3 4 5 6 Preferred Regular Preferred Regular Regular Preferred $1,500 300 700 2,000 1,800 2,400 $125 30 45 200 230 180 3-Jun 7-Jun 9-Jun 10-Jun 12-Jun 15-Jun 9-Jun 20-Jun 20 Jun 17-Jun 29.Jun 27-Jun