Mayfair Company completed the following transactions and uses a perpetual inventory system. June 4 Sold $650 of merchandise on credit (that had cost $400 ) to Natara Morris, terms n/15. June 5 Sold $6,900 of merchandise (that had cost $4,200 ) to customers who used their zisa cards. Zisa charges a 38 fee. June 6 Sold $5,850 of merchandise (that had cost $3,800 ) to customers who used their Access cards. Access charges a 28 fee. June 8 Sold $4,350 of merchandise (that had cost $2,900 ) to customers who used their Access cards. Access charges a 2% fee. June 13 Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The \$429 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 $650 of merchandise on credit to Natara Morris, terms n/15. 2 Record cost of goods sold, $400. 3 Sold $6,900 of merchandise to customers who used their Zisa cards. Zisa charges a 3% fee. 4 Record cost of goods sold, $4,200. 5 Sold $5,850 of merchandise to customers who used their Access cards. Access charges a 2% fee. 6 Record cost of goods sold, $3,800. 6 Record cost of goods sold, $3,800. 7 Sold $4,350 of merchandise to customers who used their Access cards. Access charges a 2% fee. 8 Record cost of goods sold, $2,900. 9 Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $429 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 : = journal entry has been entered