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 3.0% service charge for sales on its credit card. Access deducts a 2.0% service charge for sales on its card. Mayfair completes the following transactions in June.

June4Sold $600 of merchandise on credit (that had cost $240) to Natara Morris.5Sold $6,600 of merchandise (that had cost $2,640) to customers who used their Zisa cards.6Sold $6,006 of merchandise (that had cost $2,402) to customers who used their Access cards.8Sold $4,970 of merchandise (that had cost $1,988) to customers who used their Access cards.13Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $529 balance in McKee's account stemmed from a credit sale in October of last year.18Received Morris's 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.)