The following selected transactions relate to liabilities of Chicago Glass Corporation for 2021. Chicago's fiscal year ends on December 31.

1. On January 15, Chicago received $6,600 from Henry Construction toward the purchase of $62,000 of plate glass to be delivered on February 6.
2. On February 3, Chicago received $6,300 of refundable deposits relating to containers used to transport glass components.
3. On February 6, Chicago delivered the plate glass to Henry Construction and received the balance of the purchase price.
4. First quarter credit sales totaled $660,000. The state sales tax rate is 4% and the local sales tax rate is 2%.

Required: Prepare journal entries for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Date	General Journal	Debit	Credit
01/15/2021

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
02/03/2021

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
02/06/2021

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
03/31/2021