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

June		4		Sold $700 of merchandise on credit (that had cost $350) to Natara Morris, terms n/15.
		5		Sold $8,400 of merchandise (that had cost $4,200) to customers who used their Zisa cards. Zisa charges a 5.5% fee.
		6		Sold $5,644 of merchandise (that had cost $2,822) to customers who used their Access cards. Access charges a 4.5% fee.
		8		Sold $4,600 of merchandise (that had cost $2,300) to customers who used their Access cards. Access charges a 4.5% fee.
		13		Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $531 balance in McKees account was from a credit sale last year.
		18		Received Morriss check in full payment for the June 4 purchase.

Required: Prepare journal entries to record the preceding transactions and events. (Do not round intermediate calculations.)

• 1

  Sold $700 of merchandise on credit to Natara Morris, terms n/15.

• 2

  Record cost of goods sold, $350.

• 3

  Sold $8,400 of merchandise to customers who used their Zisa cards. Zisa charges a 5.5% fee.

• 4

  Record cost of goods sold, $4,200.

• 5

  Sold $5,644 of merchandise to customers who used their Access cards. Access charges a 4.5% fee.

• 6

  Record cost of goods sold, $2,822.

• 7

  Sold $4,600 of merchandise to customers who used their Access cards. Access charges a 4.5% fee.

• 8

  Record cost of goods sold, $2,300.

• 9

  Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $531 balance in McKees account was from a credit sale last year.

• 10

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