Mayfair Co. completed the following transactions and uses a perpetual inventory system. June 4 Sold $600 of merchandise on credit (that had cost $240) to Natara Morris, terms n/15. 5 Sold $8,200 of merchandise (that had cost $3,280) to customers who used their Zisa cards. Zisa charges a 5.5% fee. 6 Sold $5,808 of merchandise (that had cost $2,323) to customers who used their Access cards. Access charges a 4.5% fee. 8 Sold $4,460 of merchandise (that had cost $1,784) 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 $438 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 the preceding transactions and events. (Do not round intermediate calculations.)