Sales$-$related transactions using perpetual inventory system

The following selected transactions were completed by Green Lawn Supplies Co$.,$ which sells irrigation supplies primarily to other businesses and occasionally to retail customers:

Date Transaction

July $1.$ Sold merchandise on account to Landscapes Co$.,$ $$33,100,$ terms FOB shipping point, n$/$eom$.$ The cost of the goods sold was $$20,400.$

$2.$ Sold merchandise for $$85,000$ plus $8\%$ sales tax to retail cash customers. The cost of the goods sold was $$51,300.$

$5.$ Sold merchandise on account to Peacock Company, $$17,500,$ terms FOB destination, n$/30.$ The cost of the goods sold was $$10,400.$

$8.$ Sold merchandise for $$112,000$ to retail customers who used VISA cards. The cost of the goods sold was $$67,200.$ The printed receipts for retail customers included a coupon for $$3$ off the customer$$s next purchase. It is estimated that $5,000$ of the coupons will be redeemed.

$14.$ Sold merchandise on account to Loeb Co$.,$ $$17,000,$ terms FOB shipping point, n$/30.$ The cost of the goods sold was $$9,200.$

$16.$ Issued credit memo to Loeb Co$.$ for merchandise with an invoice amount of $$3,000$ returned from the sale on July $14.$ The cost of the merchandise returned was $$1,700.$

$18.$ Sold merchandise on account to Jennings Company, $$11,400,$ terms FOB shipping point, n$/30.$ Paid $$475$ for freight and added it to the invoice. The cost of the goods sold was $$6,500.$

$20.$ Sold $$133,000$ of merchandise to retail customers who used VISA and who redeemed $3,500$ of the $$3$ coupons issued on July $8.$ The cost of the goods sold was $$79,000.$

$31.$ Paid Black Lab Delivery Service $$8,600$ for merchandise delivered during July to customers under shipping terms of FOB destination.

$31.$ Received check for amount due from Landscapes Co$.$ for sale of July $1.$

$31.$ Paid a local newspaper $$1,500$ for advertising that included point$-$of$-$sale coupons for $$10$ off August purchases of $$100$ or more. It is estimated that $1,000$ of the coupons will be redeemed.

Aug. $3.$ Paid Hays Federal Bank $$3,800$ for service fees for handling MasterCard and VISA sales during July.

$4.$ Received check for amount due from Peacock Company for sale on July $5.$

$10.$ Paid $$41,200$ to state sales tax division for taxes owed on sales.

$13.$ Received check for amount due from Loeb Co$.$ for sale on July $14$ less credit memo of July $16.$

$17.$ Received check for amount due from Jennings Company for sale of July $18.$

$25.$ Sold merchandise with a list price of $$172,000$ to customers using VISA. Customers redeemed $600$ of the $$10-$off coupons distributed on March $31.$ The cost of the merchandise sold was $$105,000.$

Required:

Journalize the entries to record the transactions of Green Lawn Supplies Co$.$ If an amount box does not require an entry, leave it blank.

Date Account Debit Credit

July $1$

Accounts Receivable$-$Landscapes Co$.$

fill in the blank $2$

$33,100$

fill in the blank $3$

Sales

fill in the blank $5$

fill in the blank $6$

$33,100$

Date Account Debit Credit

July $1$

Cost of Goods Sold

fill in the blank $8$

$20,400$

fill in the blank $9$

Inventory

fill in the blank $11$

fill in the blank $12$

$20,400$

Date Account Debit Credit

July $2$

Cash

fill in the blank $14$

$85,000$

fill in the blank $15$

Sales

fill in the blank $17$

fill in the blank $18$

Sales Tax Payable

fill in the blank $20$

fill in the blank $21$

Date Account Debit Credit

July $2$

Cost of Goods Sold

fill in the blank $23$

fill in the blank $24$

Inventory

fill in the blank $26$

fill in the blank $27$

Date Account Debit Credit

July $5$

Accounts Receivable$-$Peacock Company

fill in the blank $29$

fill in the blank $30$

Sales

fill in the blank $32$

fill in the blank $33$

Date Account Debit Credit

July $5$

Cost of Goods Sold

fill in the blank $35$

fill in the blank $36$

Inventory

fill in the blank $38$

fill in the blank $39$

Date Account Debit Credit

July $8$

Cash

fill in the blank $41$

fill in the blank $42$

Sales

fill in the blank $44$

fill in the blank $45$

Sales Tax Payable

fill in the blank $47$

fill in the blank $48$

Date Account Debit Credit

July $8$

Cost of Goods Sold

fill in the blank $50$

fill in the blank $51$

Inventory

fill in the blank $53$

fill in the blank $54$

Date Account Debit Credit

July $14$

Accounts Receivable$-$Loeb Co$.$

fill in the blank $56$

fill in the blank $57$

Sales

fill in the blank $59$

fill in the blank $60$

Date Account Debit Credit

July $14$

Cost of Goods Sold

fill in the blank $62$

fill in the blank $63$

Inventory

fill in the blank $65$

fill in the blank $66$

Date Account Debit Credit

July $16$

Cash

fill in the blank $68$

fill in the blank $69$

Accounts Receivable$-$Loeb Co$.$

fill in the blank $71$

fill in the blank $72$

Date Account Debit Credit

July $16$

fill in the blank $74$

fill in the blank $75$

fill in the blank $77$

fill in the blank $78$

Date Account Debit Credit

July $18$

fill in the blank $80$

fill in the blank $81$

fill in the blank $83$

fill in the blank $84$

Date Account Debit Credit

July $18$

fill in the blank $86$

fill in the blank $87$

fill in the blank $89$

fill in the blank $90$

Date Account Debit Credit

July $18$

fill in the blank $92$

fill in the blank $93$

fill