Prepare the journal entries for the transactions below:

Credit terms for all sales on account are 2/10, n/30. Huff Fitness uses a perpetual inventory system and therefore records the cost of merchandise sold as well as the sale.

Apr 11 Received a check for $5,733.00 from Miami Connection in payment of Inv #301 for $5,850.00, less discount.

Apr 12 Received a check for $11,919.25 from Day & Night Fitness Centers in payment of Inv #302 for $12,162.50.

Apr 13 Issued check # 2206 for $13,000.00 to Payroll for biweekly salaries: sales salaries, $8,000; office salaries, $5,000.

Apr 13 Cash sales for Apr 8-13 were $36,120. The COGS is $23,116.80.