Prepare general journal entries to record the following transactions of Pine Ridge Company:

2023
June	1	Sold Merchandise to Wolf Creek Co. for $9,500; terms 2/5, n30, FOB destination. Cost of sales; $6,650.
	2	Purchased $4,900 of merchandise from Meadow Lakes Golf Club; terms 1/10, n20, FOB shipping point.
	6	Collected the amount owing from Wolf Creek Co. regarding the June 1 sale.
	12	Paid Meadow Lakes Golf Club for the June 2 purchase.
	30	Accepted a $15,000, six month, 4.5% note dated today from Mary Lake in granting a time extension on her past-due account.
Aug.	31	Adjusted the books for the interest due on the Mary Lake note.
Dec	31	Mary Lake honored her note when presented for payment.