Prepare journal entries for September 2014 to record the following transactions for ABC 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. September 4: ABC Inc.'s merchandise that cost $5,280 was sold to Callaho Inc. for $6,600 under credit terms of 2/30, n/60, FOB shipping point.
2. September 7: ABC Inc.'s merchandise that cost $7,600 was sold to Barton Corporation for $9,500 under credit terms of 2/15, n/60, FOB shipping point.
3. September 15: Issued a $3,600 credit memorandum to Barton Corporation for an allowance on goods sold on September 7.
4. September 21: ABC Inc.'s merchandise was sold to United Corporation for $7,600 cash. The merchandise cost $6,840.
5. September 22: Received the balance due from Barton Corporation for the sale dated September 7.
6. September 23: Received the balance due from Callaho Inc. for the sale dated September 4.