Presented below are selected transactions of Marigold Company. Marigold sells in large quantities to other companies and also sells its product in a small retail outlet.

March $1$ Sold merchandise on account to Kirk Company for $$3,400,$ terms $\frac{2}{10},\frac{n}{30}.$

March $3$ Kirk Company returned merchandise worth $$450$ to Marigold.

March $9$ Marigold collected the amount due from Kirk Company from the March $1$ sale.

March $15$ Marigold sold merchandise for $$6,800$ in its retail outlet. The customers used their Marigold credit card.

March $31$ Marigold added $1\mathrm{.}5\%$ monthly interest to the customers' credit card balance.

April $10,$ Marigold collected $$2,562$ from credit card customers.

$($a$)$

Prepare journal entries for the transactions above. Omit cost of goods sold entries. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credi

Accounts Receivable

Sales Revenue

Sales Returns and Allowances