Riverbed Mowers Ltd. agreed to sell the City of Halifax four riding mowers and 20 push lawn mowers. The contract price was $66,000. Riverbed normally sells its riding mowers for $13,200 and its push lawn mowers for $880. The contract required the City of Halifax to pay Riverbed once all of the merchandise has been delivered to the citys public works yard. Riverbeds management does not expect any returns or any issues with payment. Riverbed delivered all four of the riding mowers and 14 of the push mowers on April 26. The remaining six push mowers were delivered on May 5. Riverbed received payment from the city on May 18. Riverbeds cost for each riding mower is $9,130, while the push mowers cost the company $570 each.

Record the transactions for April and May in Riverbeds records assuming that the company uses a perpetual inventory system.

Date	Account Titles and Explanation	Debit	Credit
April 26May 5May 18
	(To record sales)
April 26May 5May 18
	(To record cost of goods sold)
April 26May 5May 18
	(To record sales)
April 26May 5May 18
	(To record cost of goods sold)
April 26May 5May 18