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:

July 1.	Sold merchandise on account to Landscapes Co., $59,820, terms FOB shipping point, n/eom. The cost of the goods sold was $33,100.
2.	Sold merchandise for $12,450 plus 6% sales tax to retail cash customers. The cost of the goods sold was $7,140.
5.	Sold merchandise on account to Peacock Company, $17,500, terms FOB destination, 1/10, n/30. The cost of the goods sold was $12,280.
8.	Sold merchandise for $29,100 plus 6% sales tax to retail customers who used VISA cards. The cost of the goods sold was $18,230.
13.	Sold merchandise to customers who used MasterCard cards, $13,030. The cost of the goods sold was $7,800.
14.	Sold merchandise on account to Loeb Co., $29,200, terms FOB shipping point, 1/10, n/30. The cost of the goods sold was $15,060.
15.	Received check for amount due from Peacock Company for sale on July 5.
16.	Issued credit memo to Loeb Co. for merchandise with an invoice amount of $4,300 returned from the sale on July 14. The cost of the merchandise returned was $2,630.
18.	Sold merchandise on account to Jennings Company, $9,000, terms FOB shipping point, 2/10, n/30. Paid $60 for freight and added it to the invoice. The cost of the goods sold was $5,250.
24.	Received check for amount due from Loeb Co. for sale on July 14 less credit memo of July 16.
28.	Received check for amount due from Jennings Company for sale of July 18.
31.	Paid Black Lab Delivery Service $5,530 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.
Aug. 3.	Paid Hays Federal Bank $800 for service fees for handling MasterCard and VISA sales during July.
10.	Paid $6,463 to state sales tax division for taxes owed on sales.

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.