Sales-Related Transactions Using Perpetual Inventory System

The following selected transactions were completed by Amsterdam Supply Co., which sells office supplies primarily to wholesalers and occasionally to retail customers:

Mar. 2.	Sold merchandise on account to Equinox Co., $20,500, terms FOB destination, 1/10, n/30. The cost of the goods sold was $14,440.
3.	Sold merchandise for $10,900 plus 6% sales tax to retail cash customers. The cost of the goods sold was $7,570.
4.	Sold merchandise on account to Empire Co., $60,400, terms FOB shipping point, n/eom. TThe cost of the goods sold was $33,830.
5.	Sold merchandise for $27,600 plus 6% sales tax to retail customers who used MasterCard. The cost of the goods sold was $19,290.
12.	Received check for amount due from Equinox Co. for sale on March 2.
14.	Sold merchandise to customers who used American Express cards, $14,370. The cost of the goods sold was $8,310.
16.	Sold merchandise on account to Targhee Co., $26,000, terms FOB shipping point, 1/10, n/30. The cost of the goods sold was $15,870.
18.	Issued credit memo for $4,300 to Targhee Co. for merchandise returned from sale on March 16. The cost of the merchandise returned was $3,080.
19.	Sold merchandise on account to Vista Co., $8,100, terms FOB shipping point, 2/10, n/30. Paid $80 for freight and added it to the invoice. The cost of the goods sold was $5,120.
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 $5,350 for merchandise delivered during March to customers under shipping terms of FOB destination.
Apr. 3.	Paid City Bank $920 for service fees for handling MasterCard and American Express sales during March.
15.	Paid $6,343 to state sales tax division for taxes owed on sales.

Required:

Journalize the entries to record the transactions of Amsterdam Supply Co. For a compound transaction, if no entry is required, leave the entry box blank.