Problem 7-1A Sales on account and credit card sales LO C1

Mayfair Co. allows select customers to make purchases on credit. Its other customers can use either of two credit cards: Zisa or Access. Zisa deducts a 5.0% service charge for sales on its credit card. Access deducts a 4.0% service charge for sales on its card. Mayfair completes the following transactions in June.

June		4		Sold $700 of merchandise on credit (that had cost $350) to Natara Morris.
		5		Sold $7,300 of merchandise (that had cost $3,650) to customers who used their Zisa cards.
		6		Sold $5,890 of merchandise (that had cost $2,945) to customers who used their Access cards.
		8		Sold $4,510 of merchandise (that had cost $2,255) to customers who used their Access cards.
		13		Wrote off the account of Abigail McKee against the Allowance for Doubtful Accounts. The $716 balance in McKees account stemmed from a credit sale in October of last year.
		18		Received Morriss check in full payment for the purchase of June 4.

Required: Prepare journal entries to record the preceding transactions and events. (The company uses the perpetual inventory system.) (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)