July 1. Sold merchandise on account to Landscapes Co., $13,100, terms FOB shipping point, n/eom. The cost of merchandise sold was $7,900. 2. Sold merchandise for $21,800 plus 6% sales tax to retail cash customers. The cost of merchandise sold was $14,200. 5. Sold merchandise on account to Peacock Company, $32,300, terms FOB destination, 2//10,n//30. The cost of merchandise sold was $21,000. 8. Sold merchandise for $9,000 plus 7% sales tax to retail customers who used VISA cards. The cost of merchandise sold was $5,400. 13. Sold merchandise to customers who used MasterCard cards, $5,500. The cost of merchandise sold was $3,500. 14. Sold merchandise on account to Loeb Co., $10,100, terms FOB shipping point, 1//10,n//30. The cost of merchandise