Mead Company uses a perpetual inventory system and engaged in the following transactions during the month of May:

Date

Transaction

May $1$ Made cash sales of $$8,100$; the cost of the inventory was $$3,100.$

$5$ Purchased $$2,400$ of inventory on credit.

$9$ Made credit sales of $$3,500$; the cost of the inventory sold was $$2,100.$

$13$ Paid sales salaries of $$800$ and office salaries of $$500.$

$14$ Paid for the May $5$ purchases.

$18$ Purchased sales equipment costing $$5,100$; made a down payment of $$1,200$ and agreed to pay the balance in $60$ days.

$21$ Purchased $$900$ of inventory for cash.

$27$ Sold land that had originally cost $$1,800$ for $$2,800.$ answer general journal