June 16 Received a check for $895 as payment in full of the past-due accounts receivable balance of Kerry Jenson (invoice G5814). Kerry's prompt handling of her financial obligation has made it possible for Granite Bay Jet Ski to restore her credit in full.

June 16 Cash customer Roger Makishima purchased $2,467.60 worth of speed components which were installed and tested on his racing watercraft (sales invoice G6042). A total of 7.75 hours of service time was spent to complete this order. Remember that sales tax is added to all shop labor charges.

June 16 Returned to Alfredo's Supply, shop supplies valued at $28.50. The supplies were not satisfactory and had been purchased on account the 14th of June (invoice number A2798).

June 17 Purchased Jet Ski parts and accessories for $4,066.50 cash (check number 30416) from Sartz and White (invoice 10011).

June 17 Issued check 30417 in payment of invoice ZM211 from Zeaman Sprintcraft. The June 7 invoice for $3,985.00 lists cash terms of 1/10, n/30.

June 17 Sold for $9,639.00, plus sales tax, one Kawasaki 1200 STX-R Jet Ski and accessories to customer David Mickson. Mr. Mickson paid in full using a Western National Credit Card. The sales invoice number for this transaction is G6043. The cost of the merchandise sold can be calculated by dividing the selling price by 1.40.

June 17 Issued the following checks as payment in full for monthly billings that have just been received:

Check 30418 to Rocklin Telephone for $179.50, invoice number R5389.

Check 30419 to Ophir Electric and Gas for $387.25, invoice number 98123.

Check 30420 to Watercraft magazine for an advertising feature in the June issue. The invoice for this advertising totals $860.00 and the invoice number is WM502.

Need Journal Entries for these statement transactions. Here are the Accounts 101 Cash 105 Accounts Receivable 107 Accounts Rec., Cr. Card Companies 115 Merchandise Inventory 201 Accounts Payable 205 Sales Tax Payable 401 Watercraft and Accessory Sales 402 Sales Returns and Allowances 411 Service Fees Earned 501 Cost of Goods Sold 505 Transportation-In 604 Advertising Expense 606 Delivery 607 Credit Card Expense 608 Tools expense