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

April 5 Sold merchandise to a customer for $6,000; terms 1/10, n/30 (cost of sales $3,280).

1. Made a cash sale of $4,300 of merchandise to a customer today (cost of sales $2,260).
2. Sold merchandise for $11,600; terms 1/10, n/30 (cost of sales $6,640).

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

May

4 The customer of April 8 paid the balance owing.