The following selected transactions were completed by Amsterdam Supply Co., which sells office supplies primarily to wholesalers and occasionally to retail customers. Note that the company uses a clearing house to take care of all bank as well as non-bank credit cards used by its customers.

Record on page 10 of the journal

Mar.2Sold merchandise on account to Equinox Co., $18,900, terms FOB destination, 1/10, n/30. The cost of the merchandise sold was $13,300.3Sold merchandise for $11,350 plus 6% sales tax to retail cash customers. The cost of merchandise sold was $7,000.4Sold merchandise on account to Empire Co., $55,400, terms FOB shipping point, n/eom. The cost of merchandise sold was $33,200.5Sold merchandise for $30,000 plus 6% sales tax to retail customers who used MasterCard. The cost of merchandise sold was $19,400.12Received check for amount due from Equinox Co. for sale on March 2.14Sold merchandise to customers who used American Express cards, $13,700. The cost of merchandise sold was $8,350.16Sold merchandise on account to Targhee Co., $27,500, terms FOB shipping point, 1/10, n/30. The cost of merchandise sold was $16,000.18Issued credit memo for $4,800 to Targhee Co. for merchandise returned from sale on March 16. The cost of the merchandise returned was $2,900.Record on page 11 of the journal

19Sold merchandise on account to Vista Co., $8,250, terms FOB shipping point, 2/10, n/30. The cost of merchandise sold was $5,000. In addition, Amsterdam Supply Co. immediately paid $75 in freight charges and added this to the invoice sent.26Received check for amount due from Targhee Co. for sale on March 16 less credit memo of March 18.28Received check for amount due from Vista Co. for sale of March 19.31Received check for amount due from Empire Co. for sale of March 4.31Paid Fleetwood Delivery Service $5,600 for merchandise delivered during March to customers under shipping terms of FOB destination.Apr.3Paid City Bank $940 for service fees for handling MasterCard and American Express sales during March.15Paid $6,544 to state sales tax division for taxes owed on sales.

Journalize the entries to record the transactions of Amsterdam Supply Co. Refer to the Chart of Accounts for exact wording of account titles.