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

April $5$ sold merchandise to a customer for $$7,800$; terms $\frac{2}{10},\frac{n}{30}($cost of sales $$5,080).$

$7$ Made a cash sale of $$6,100$ of merchandise to a customer today $($cost of sales $$4,060)$

$8$ Sold merchandise for $$13,400$; terms $\frac{2}{10},\frac{n}{30}($cost of sales $$8,440).$

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

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