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.

June		4		Sold $600 of merchandise on credit (that had cost $300) to Natara Morris terms n/30.
		5		Sold $6,200 of merchandise (that had cost $3,100) to customers who used their Zisa cards.
		6		Sold $5,786 of merchandise (that had cost $2,893) to customers who used their Access cards.
		8		Sold $4,930 of merchandise (that had cost $2,465) to customers who used their Access cards.
		13		Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $549 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. Round your final answers to the nearest whole dollar.)

No	Date	General Journal	Debit	Credit