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 $700 of merchandise on credit (that had cost $350) to Natara Morris.
		5		Sold $6,700 of merchandise (that had cost $3,350) to customers who used their Zisa cards.
		6		Sold $5,656 of merchandise (that had cost $2,828) to customers who used their Access cards.
		8		Sold $4,680 of merchandise (that had cost $2,340) to customers who used their Access cards.
		13		Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $606 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.)

View transaction list Journal entry worksheet Sold $700 of merchandise on credit to Natara Morris. Note: Enter debits before credits. General Journal Debit Credit Date June 04 Record entry Clear entry View general journal