Sales and purchase$-$related transactions using perpetual inventory system

The following were selected from among the transactions completed by Essex Company during July of the current year:

July $3.$ Purchased merchandise on account from Hamling Co$.,$ list price $$81,000,$ trade discount $20\%,$ terms FOB shipping point, $\frac{2}{10},$ n$/30,$ with prepaid freight of $$980$ added to the invoice.

$5.$ Purchased merchandise on account from Kester Co$.,$ $$42,950,$ terms FOB destination, $\frac{2}{10},\frac{n}{30}.$

$6.$ Sold merchandise on account to Parsley Co$.,$ $$15,000,$ terms $\frac{n}{15}.$ The cost of the goods sold was $$9,300.$

$7.$ Returned merchandise with an invoice amount of $$15,200$ purchased on July $5$ from Kester Co$.$

$13.$ Paid Hamling Co$.$ on account for purchase of July $3.$

$15.$ Paid Kester Co$.$ on account for purchase of July $5,$ less return of July $7.$

$21.$ Received cash on account from sale of July $6$ to Parsley Co$.$

$21.$ Sold merchandise with a list price of $$247,750$ to customers who used MasterCard and who redeemed $$8,600$ of point$-$of$-$sale coupons. The cost of the goods sold was $$130,710.$

$22.$ Sold merchandise on account to Tabor Co$.,$ $$53,800,$ terms $\frac{n}{30}.$ The cost of the goods sold was $$37,150.$

$23.$ Sold merchandise for cash, $$38,000.$ The cost of the goods sold was $$20,680.$

$28.$ Paid Parsley Co$.$ a cash refund of $$6,130$ for returned merchandise from sale of July $6.$ The cost of the returned merchandise was $$3,470.$

$31.$ Paid MasterCard service fee of $$3,480.$

$31.$ During July, printed a coupon with each customer's sales receipt for $$1$ off the customer's next purchase of over $$10.$ The coupons may be redeemed during August. Of the total of $34,000$ coupons printed, it is estimated that $60\%$ will be redeemed.

Required:

$1.$

Journalize the transactions. If an amount box does not require an entry, leave it blank