1. How would I journalize these transactions if the beginning balances of Merchandise Inventory is $5,000 for grocery merchandise and $7,000 for cheese?
2. What would it look like if I had to record to the accounts receivable subsidiary ledger and post to the general ledger as appropriate? Can I get a visual?

201X Feb. 1 Sold grocery merchandise to Fran Co. on account, $850, invoice no. 1. The cost of the merchandise was $640. 4 Sold cheese merchandise to Groom Co. on account, $1,100, invoice no. 2. The cost of the merchandise was $825. 8 Sold grocery merchandise to Dutch Co. on account, $1,100, invoice no. 3. The cost of the merchandise was $750. 10 Issued credit memorandum no. 1 to Fran Co. for $160 of grocery merchandise returned due to spoilage. The cost of the merchandise was $90. 15 Sold cheese merchandise to Groom Co. on account, $250, invoice no. 4. The cost of the merchandise was $180. 19 Sold grocery merchandise to Dutch Co. on account, $650, invoice no. 5. The cost of the merchandise was $475. 25 Sold cheese merchandise to Fran Co. on account, $700, invoice no. 6. The cost of the merchandise was $550.