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

June 4	Sold $2,400 of merchandise on credit (that had cost $1,400) to Natara Morris, terms n/15.
June 5	Sold $26,000 of merchandise (that had cost $15,600) to customers who used their Zisa cards. Zisa charges a 1% fee.
June 6	Sold $18,000 of merchandise (that had cost $10,800) to customers who used their Access cards. Access charges a 3% fee.
June 8	Sold $15,000 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 $1,800 balance in McKees account was from a credit sale last year.
June 18	Received Morriss check in full payment for the June 4 purchase.

Required: Prepare journal entries to record the preceding transactions and events.