Prepare journal entries for February 2014 to record the following transactions for Vision Consulting Inc. Assume a perpetual inventory system. Enter the transaction letter as the description when preparing a journal entry. When a transaction requires two separate journal entries, use the same letter for both descriptions. Dates must be entered in the format dd/mmm (ie. 15/Jan).

1. February 6: Vision Consulting Inc. sold merchandise to United Corporation that cost $6,000 for $7,500 cash.
2. February 8: Vision Consulting Inc.'s merchandise that cost $5,015 was sold to Star Inc. for $5,900 under credit terms of n/90, FOB shipping point.
3. February 11: Received the balance due from Star Inc. for the sale dated February 8.
4. February 15: Vision Consulting Inc. sold merchandise that cost $5,280 to XYZ Corporation for $6,600 under credit terms of n/90, FOB shipping point.
5. February 16: Issued a $900 credit memorandum to XYZ Corporation for an allowance on goods sold on February 15.
6. February 17: Received XYZ Corporation's payment of the amount due from the February 15 sale.