Mayfair Co. allows select customers to make purchases on credit. Its other customers can use either of two credit cards: Zisa or Access. Zisa deducts a 5.5% service charge for sales on its credit card. Access deducts a 4.5% service charge for sales on its card. Mayfair completes the following transactions in June. June 4 Sold $800 of merchandise on credit (that had cost $320) to Natara Morris. 5 Sold $7,500 of merchandise (that had cost $3,000) to customers who used their Zisa cards. 6 Sold $5,756 of merchandise (that had cost $2,302) to customers who used their Access cards. 8 Sold $4,740 of merchandise (that had cost $1,896) to customers who used their Access cards. 13 Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $630 balance in McKees account stemmed from a credit sale in October of last year. 18 Received Morriss check in full payment for the purchase of June 4.

Required: Prepare journal entries to record the preceding transactions and events. (The company uses the perpetual inventory system.) (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)