please provide journal entries

June 7

Direct materials were purchased, on account, FOB destination, from Yomoto Steel, Incorporated. The credit terms are 2/10, n/30.The invoice prices are net of discount.Invoice Number:Y2588.

Job Number:Job 32. Vendor Number:28500.

To calculate the gross price, divide the net amount by 1 minus the discount rate (1 - .02): Gross price = $2,346.00 / 0.98 = $2,393.88. If the discount of $47.88 ($2,393.88 - $2,346.00) is lost due to missing payment by the end of the credit period, it will be recognized as a Discount Lost when the invoice is paid.

June 5

A check for$38,950.45was receivedfrom Tulane County as payment in full on Tulane's account.Invoice Number:SF120. Customer Number:11680.

When the entry is posted (Post Entry), the credit to Tulane County's account in the AccountsReceivable subsidiary ledger will be automatically credited for the payment.

June 5

JOB 29was delivered to customer Edward Kerry. A cashier's check for$8,742.00was received at the delivery site. WhenJOB 29was completed on June 1, a debit to the Cost of Goods Sold and a credit to Raw and In-Process Inventory was made for$5,824.80.Record the cash-sale entry. Invoice Number:SF146.Job Number:JOB 29.