June 30 Issued check 30437 for $60.60 to replenish the Petty Cash Fund. A total of $39.40 remains in the petty cash box at this time. A summary of receipts (summary invoice PC143) shows the following expenditures have been made to date from Petty Cash: Be sure to account for the overage or shortage in the petty cash fund.

June 30 Purchased five Clear Water Sprint watercraft and watercraft accessories from Clear Water, Incorporated, of Alameda. The purchase invoice (C3900) totals $23,988, and lists terms of 2/10, n/30, and FOB destination shipping terms.

June 30 Issued check number 30438 to Matt Burman, the part-time sales and repair person for the business. Matt is paid $12.50 per hour and worked 30.5 hours during the past two-week pay period which ended June 28. At the invoice prompt enter PAYRL for payroll.

June 30 Issued check 30439 for $850.00 to the Krichtun Advertising Agency for advertising copy that will run over the next two weeks in the local media (invoice number K2222).

June 30 Sold two Trail-Swift trailers, plus accessories, to the Rocklin Jetters for $2,696.40, which includes sales tax. Received a cash payment of $1,000.00 and the balance was charged to the club account (sales invoice number G6055).

Help with the Journal entries please :)

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

628 Cash Short & Over

629 Misc. Expense