Journalize the following transactions:

1. Sold $12,900 of merchandise on account subject to a sale tax of 4%. The cost of merchandise sold was $7,800.
2. Sold merchandise to ABC Co. $28,500, terms FOB shipping point. Your company paid freight of $650 and added to the invoice. Cost of merchandise sold is $15,000.
3. Prepaid three months rent on a lease rental contract $6,000.
4. Received $4,300 in advance for goods will be delivered 3 months from now.