Record the following transactions in a journal

Record on page 11 of the journal 19 Sold merchandise on account to Vista Co., $7,950, terms FOB shipping point, 2/10, n/30. Added $55 to the invoice for prepaid freight. The cost of merchandise sold was $5,070. 26 Received check for amount due from Targhee Co. for sale on March 16 less credit memo of March 18. 28 Received check for amount due from Vista Co. for sale of March 19. 31 Received check for amount due from Empire Co. for sale of March 4. 31 Paid Fleetwood Delivery Service $5,230 for delivery of merchandise in March to customers under shipping terms of FOB destination. Apr. 3 Paid City Bank $840 for service fees for handling MasterCard and American Express sales during March. 15 Paid $5,979 to state sales tax division for taxes owed on sales