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 $7,500 of merchandise (that had cost $3,000) to customers who used their Zisa cards. Zisa charges a 2.5% fee. 6 Sold $5,938 of merchandise (that had cost $2,375) to customers who used their Access cards. Access charges a 1.5% fee. 8 Sold $4,330 of merchandise (that had cost $1,732) to customers who used their Access cards. Access charges a 1.5% fee. 13 Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $627 balance in McKees account was from a credit sale last year. 18 Received Morriss check in full payment for the June 4 purchase.

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

(June 4)- Sold $600 of merchandise on credit to Natara Morris, terms n/15.

(June 4)- Record cost of goods sold, $240.

(June 5)- Sold $7,500 of merchandise to customers who used their Zisa cards. Zisa charges a 2.5% fee.

(June 5)- Record cost of goods sold, $3,000.

(June 6)- Sold $5,938 of merchandise to customers who used their Access cards. Access charges a 1.5% fee.

(June 6)- Record cost of goods sold, $2,375.

(June 8)- Sold $4,330 of merchandise to customers who used their Access cards. Access charges a 1.5% fee.

(June 8)- Record cost of goods sold, $1,732.

(June 13)- Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $627 balance in McKees account was from a credit sale last year.

(June 18)- Received Morris's check in full payment for the June 4 purchase.