Mayfair Company completed the following transactions and uses a perpetual inventory system.June $5$ Sold $$22,000$ of merchandise $($that had cost $$13,200)$ to customers who used their Zisa cards. Zisa charges a$3\%$ fee. $6$ Record cost of goods sold, $$9,000.$

$7$ Sold $$13,000$ of merchandise to customers who used

their Access cards. Access charges a $1\%$ fee.

$8$ Record cost of goods sold, $$2,900.$

$9$ Wrote off the account of Abigail McKee against the

Allowance for Doubtful Accounts. The $$1,560$ balance in

McKee's account was from a credit sale last year.

$10$ Received Morris's check in full payment for the June $4$

purchase.

Note : $O$ journal entry has been entered

June $6$ Sold $$15,000$ of merchandise $($that had cost $$9,000)$ to customers who used their Access cards. Access charges

a $2\%$ fee.

June $8$ Sold $$13,000$ of merchandise $($that had cost $$2,900)$ to customers who used their Access cards. Access charges

a $1\%$ fee.

June $13$ Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $$1,560$ balance in

McKee's account was from a credit sale last year.

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

Required:

Prepare journal entries to record the preceding transactions and events.

$1$ Sold $$2,000$ of merchandise on credit to Natara Morris,

terms $\frac{n}{15}.$

$2$ Record cost of goods sold, $$1,200.$

$3$ Sold $$22,000$ of merchandise to customers who used

their Zisa cards. Zisa charges a $3\%$ fee.

$4$ Record cost of goods sold, $$13,200.$