Journalize each of the following transactions assuming a perpetual inventory system.

April $5$ Sold merchandise to a customer for $$6,100$; terms $3/10,$ n$/30($cost of sales $$3,380).$

$7$ Made a cash sale of $$4,400$ of merchandise to a customer today $($cost of sales $$2,360).$

$8$ Sold merchandise for $$11,700$; terms $3/10,$ n$/30($cost of sales $$6,740).$

$15$ Collected the amount owing from the credit customer of April $5.$

May $4$ The customer of April $8$ paid the balance owing.