The following selected transactions were completed by Green Lawn Supplies Co., which sells irrigation supplies primarily to wholesalers and occasionally to retail customers:

July 1.	Sold merchandise on account to Landscapes Co., $12,300, terms FOB shipping point, n/eom. The cost of merchandise sold was $7,400.
2.	Sold merchandise for $25,600 plus 8% sales tax to retail cash customers. The cost of merchandise sold was $16,600.
5.	Sold merchandise on account to Peacock Company, $33,200, terms FOB destination, 1/10, n/30. The cost of merchandise sold was $21,600.
8.	Sold merchandise for $11,700 plus 5% sales tax to retail customers who used VISA cards. The cost of merchandise sold was $7,000.
13.	Sold merchandise to customers who used MasterCard cards, $8,500. The cost of merchandise sold was $5,400.
14.	Sold merchandise on account to Loeb Co., $13,000, terms FOB shipping point, 1/10, n/30. The cost of merchandise sold was $7,700.
15.	Received check for amount due from Peacock Company for sale on July 5.
16.	Issued credit memo for $1,980 to Loeb Co. for damaged merchandise from sale on July 14. Loeb Co. kept the merchandise.
18.	Sold merchandise on account to Jennings Company, $6,600, terms FOB shipping point, 2/10, n/30. Paid $240 for freight and added it to the invoice. The cost of merchandise sold was $4,000.
24.	Received check for amount due from Loeb Co. for sale on July 14 less credit memo of July 16.
28.	Received check for amount due from Jennings Company for sale of July 18.
31.	Paid Black Lab Delivery Service $1,570 for delivery of merchandise in July to customers under shipping terms of FOB destination.
31.	Received check for amount due from Landscapes Co. for sale of July 1.
Aug. 3.	Paid Hays Federal Bank $870 for service fees for handling MasterCard and VISA sales during July.
10.	Paid $3,030 to state sales tax division for taxes owed on sales.

\begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline July 1-sale & & & \\ & & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline July 1-cost & - & \\ \hline \end{tabular} \begin{tabular}{|lrrr|} \hline Date & Account & Debit & Credit \\ \hline July 2-sale & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline July 2-cost & - & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline July 5-sale & & \\ \hline & - & \\ \hline \end{tabular} \begin{tabular}{|rr|} \hline Date & Accoun \\ \hline July 5-cost & \\ \hline \end{tabular} \begin{tabular}{|cr|} \hline Date & Accoun \\ \hline July 8-sale & \\ \hline \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline July 8-cost & & \\ \hline \end{tabular} \begin{tabular}{|rrrc|} \hline Date & Account & Debit & Credit \\ \hline July 13-sale & & \\ \hline \end{tabular} \begin{tabular}{|rr|} \hline Date & Account \\ \hline July 13-cost & \\ \hline &. \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline July 13-cost & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|rccc|} \hline Date & Account & Debit & Credit \\ \hline July 14-sale & & & \\ \hline \end{tabular} \begin{tabular}{|rrrr|} \hline Date & Account & Debit & Credit \\ \hline July 14-cost & & & \\ \hline \end{tabular} \begin{tabular}{|lccc|} \hline \multicolumn{1}{|c}{ Date } & Account & Debit & Credit \\ \hline July 15 & - & & \\ \hline \end{tabular} \begin{tabular}{|lrrr|} \hline Date & Account & Debit & Credit \\ \hline July 16 & - & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline July 18-sale & & & \\ \hline \end{tabular} \begin{tabular}{|rrrr|} \hline Date & Account & Debit & Credit \\ \hline July 18-freight & & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline July 18-cost & & & \\ \hline \end{tabular} \begin{tabular}{|lccc|} \hline Date & Account & Debit & Credit \\ \hline July 24 & - & + & \\ \hline & - & & \\ \hline \end{tabular} \begin{tabular}{|lllll|} \hline Date & Account & Debit & Credit \\ \hline July 28 & & & \\ \hline \end{tabular} \begin{tabular}{|cccc|} \hline Date & Account & Debit & Credit \\ \hline July 31-freight & & & \\ \hline \end{tabular} \begin{tabular}{|crcc|} \hline Date & Account & Debit & Credit \\ \hline July 31-collection & & & \\ \hline \end{tabular} \begin{tabular}{|lccc|} \hline \multicolumn{1}{|c}{ Date } & Account & Debit & Credit \\ \hline Aug. 3 & - & & \\ \hline \end{tabular} \begin{tabular}{|lr|} \hline Date & Accoun \\ \hline Aug. 10 & \\ \hline \end{tabular}