Mayfair Co$.$ completed the following transactions and uses a perpetual inventory system.

June $4$ Sold $5650$ or merchandise on credit $($that had cost $$400)$ to Natara Morris, terms m$5.$

$5$ Sold $$6,900$ of merchandise $($that had cost $$4\mathrm{.}200)$ to customers who used their Zisa cards. Zisa charges a $3\%$ fee.

$6$ Sold $$5\mathrm{.}850$ of merchandise $($that had cost $$3,800)$ to customers who used their Access cards. Access charges a $2\%$ fee.

$8$ Sold $$4\mathrm{.}350$ of merchandise $($that had cost $$2\mathrm{.}900)$ to customers who used their Access cards. Access charges a $2\%$ fee.

$13$ Wrote off the accoumt of Abigail MeKee against the Allowance for Doubtful Accounts. The $$429$ balance in McKee's account was from a credit sale last year.

$18$ Received Morris's check in full payment for the June $4$ purchase.

Required

Prepare journal entries to record these transactions and events.

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