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

Record on page $10$ of the journal

Mar. $2$ Sold merchandise on account to Equinox Co$.,$ $$19,300,$ terms FOB destination, $1/10,$ n$/30.$ The cost of the merchandise sold was $$14,120.$

$3$ Sold merchandise for $$12,200$ plus $6\%$ sales tax to retail cash customers. The cost of merchandise sold was $$6,930.$

$4$ Sold merchandise on account to Empire Co$.,$ $$58,930,$ terms FOB shipping point, n$/$eom$.$ The cost of merchandise sold was $$32,340.$

$5$ Sold merchandise for $$30,400$ plus $6\%$ sales tax to retail customers who used MasterCard. The cost of merchandise sold was $$20,610.$

$12$ Received check for amount due from Equinox Co$.$ for sale on March $2.$

$14$ Sold merchandise to customers who used American Express cards, $$15,040.$ The cost of merchandise sold was $$7,570.$

$16$ Sold merchandise on account to Targhee Co$.,$ $$29,900,$ terms FOB shipping point, $1/10,$ n$/30.$ The cost of merchandise sold was $$17,360.$

$18$ Issued credit memo for $$1,300$ to Targhee Co$.$ for damaged merchandise from sale on March $16$

Record on page $11$ of the journal

$19$ Sold merchandise on account to Vista Co$.,$ $$8,000,$ terms FOB shipping point, $2/10,$ n$/30.$ Added $$85$ to the invoice for prepaid freight. The cost of merchandise sold was $$5,350.$

$26$ 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 $$5,320$ for delivery of merchandise in March to customers under shipping terms of FOB destination.

Apr. $3$ Paid City Bank $$890$ for service fees for handling MasterCard and American Express sales during March.

$15$ Paid $$7,158$ to state sales tax division for taxes owed on sales.

Required:

Journalize the entries to record the transactions of Amsterdam Supply Co$.$ Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.