The following selected transactions were completed by Amsterdam Supply Co., which sells office supplies primarily to wholesalers and occasionally to retail customers. Amsterdam Supply uses the net method under a perpetual inventory system. Also 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.	2	Sold merchandise on account to Equinox Co., $19,200, terms FOB destination, 1/10, n/30. The cost of the goods sold was $13,960.
	3	Sold merchandise for $12,150 plus 6% sales tax to retail cash customers. The cost of the goods sold was $6,840.
	4	Sold merchandise on account to Empire Co., $57,310, terms FOB shipping point, n/eom. The cost of the goods sold was $31,970.
	5	Sold merchandise for $28,950 plus 6% sales tax to retail customers who used MasterCard. The cost of the goods sold was $19,460.
	12	Received check for amount due from Equinox Co. for sale on March 2.
	14	Sold merchandise to customers who used American Express cards, $14,800. The cost of the goods sold was $8,010.
	16	Sold merchandise on account to Targhee Co., $29,800, terms FOB shipping point, 1/10, n/30. The cost of the goods sold was $14,480.
	18	Issued credit memo for $4,800 to Targhee Co. for merchandise returned from sale on March 16. The cost of the merchandise returned was $2,860.

Record on page 11 of the journal

Mar.	19	Sold merchandise on account to Vista Co., $8,800, terms FOB shipping point, 2/10, n/30. Added $100 to the invoice for prepaid freight. The cost of the goods sold was $4,870.
	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 $5,210 for merchandise delivered during March to customers under shipping terms of FOB destination.
Apr.	3	Paid City Bank $900 for service fees for handling MasterCard and American Express sales during March.
	15	Paid $7,061 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.

JOURNAL Score: 212/400 ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY Accounts Receivable-Equinox Co. 2 Sales 3 Cost of Goods Sold 4 Inventory 5 Mar. 3' Cash 6 Sales 7 Sales Tax Payable 8 Mar. 5' Cost of Goods Sold 9 Inventory Accounts Receivable-Empire Co. 10 11 Sales 12 Cost of Goods Sold 13 Inventory Cash 14 15 Sales 16 Sales Tax Payable Cost of Goods Sold 17 18 Inventory 19 Cash 20 Accounts Receivable-Empire Co. 21 Cash 22 Sales 23 Cost of Goods Sold 24 25 Inventory Accounts Receivable-Targhee Co. Sales 26 27 Cost of Goods Sold 28 Inventory 29 Sales 30 31 Accounts Receivable-Targhee Co. Inventory Cost of Goods Sold 32 All transactions on this page must be entered (except for post ref(s)) before you will receive Check My Work feedback. PAGE 11 JOURNAL Score: 112/226 ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 Accounts Receivable-Vista Co. 2 Sales 3 Cost of Goods Sold 4 Inventory 5 Accounts Receivable-Vista Co. 6 Cash 7 Cash 8 9 Accounts Receivable-Targhee Co. Cash Accounts Receivable-Vista Co. 10 11 Delivery Expense 12 Cash 13 Credit Card Expense 14 Cash 15 Sales Tax Payable 16 Cash 17 18