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

June $4$ Sold $$2,500$ of merchandise on credit $($that had cost $$1,500)$ to Natara Morris, terms $\frac{n}{15}.$

June $5$ Sold $$28,000$ of merchandise $($that had cost $$16,800)$ to customers who used their Zisa cards. Zisa charges a $2\%$ fee.

June $6$ Sold $$20,000$ of merchandise $($that had cost $$12,000)$ to customers who used their Access cards. Access charges a $1\%$ fee.

June $8$ Sold $$17,000$ of merchandise $($that had cost $$2,900)$ to customers who used their Access cards. Access charges a $3\%$ fee.

June $13$ Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $$2,040$ 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.

Journal entry worksheet

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