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 $9,400 of merchandise (that had cost $3,760) to customers who used their Zisa cards. Zisa charges a 3.5% fee.
		6		Sold $5,764 of merchandise (that had cost $2,306) to customers who used their Access cards. Access charges a 2.5% fee.
		8		Sold $4,990 of merchandise (that had cost $1,996) to customers who used their Access cards. Access charges a 2.5% fee.
		13		Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $547 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.)