The following selected transactions were completed by Green Lawn Supplies Co., which sells irrigation supplies primarily to other businesses and occasionally to retail customers.Green Lawn uses the net method under a perpetual inventory system.

July 1.	Sold merchandise on account to Landscapes Co., $51,020, terms FOB shipping point, n/eom. The cost of the goods sold was $35,140.
2.	Sold merchandise for $11,050 plus 6% sales tax to retail cash customers. The cost of the goods sold was $6,830.
5.	Sold merchandise on account to Peacock Company, $20,100, terms FOB destination, 1/10, n/30. The cost of the goods sold was $12,270.
8.	Sold merchandise for $32,300 plus 6% sales tax to retail customers who used VISA cards. The cost of the goods sold was $20,960.
13.	Sold merchandise to customers who used MasterCard cards, $15,030. The cost of the goods sold was $7,540.
14.	Sold merchandise on account to Loeb Co., $27,500, terms FOB shipping point, 1/10, n/30. The cost of the goods sold was $14,740.
15.	Received check for amount due from Peacock Company for sale on July 5.
16.	Issued credit memo to Loeb Co. for merchandise with an invoice amount of $4,400 returned from the sale on July 14. The cost of the merchandise returned was $2,740.
18.	Sold merchandise on account to Jennings Company, $7,550, terms FOB shipping point, 2/10, n/30. Paid $50 for freight and added it to the invoice. The cost of the goods sold was $5,310.
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 $5,870 for merchandise delivered during 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 $940 for service fees for handling MasterCard and VISA sales during July.
10.	Paid $6,165 to state sales tax division for taxes owed on sales.

Required:

Journalize the entries to record the transactions of Green Lawn Supplies Co. If an amount box does not require an entry, leave it blank.

Date	Account	Debit	Credit
July 1	Accounts Receivable-Landscapes Co.
	Sales

Date	Account	Debit	Credit
July 1	Cost of Goods Sold
	Inventory

Date	Account	Debit	Credit
July 2	Cash
	Sales
	Sales Tax Payable

Date	Account	Debit	Credit
July 2	Cost of Goods Sold
	Inventory

Date	Account	Debit	Credit
July 5	Accounts Receivable-Peacock Company
	Sales

Date	Account	Debit	Credit
July 5	Cost of Goods Sold
	Inventory

Date	Account	Debit	Credit
July 8	Cash
	Sales
	Sales Tax Payable

Date	Account	Debit	Credit
July 8	Cost of Goods Sold
	Inventory

Date	Account	Debit	Credit
July 13	Cash
	Sales

Date	Account	Debit	Credit
July 13	Cost of Goods Sold
	Inventory

Date	Account	Debit	Credit
July 14	Accounts Receivable-Loeb Co.
	Sales

Date	Account	Debit	Credit
July 14	Cost of Goods Sold
	Inventory

Date	Account	Debit	Credit
July 15	Cash
	Accounts Receivable-Peacock Company

Date	Account	Debit	Credit
July 16	Customer Refunds Payable
	Accounts Receivable-Loeb Co.

Date	Account	Debit	Credit
July 16	Inventory
	Estimated Returns Inventory

Date	Account	Debit	Credit
July 18	Accounts Receivable-Jennings Company
	Sales

Date	Account	Debit	Credit
July 18	Accounts Receivable-Jennings Company
	Cash

Date	Account	Debit	Credit
July 18	Cost of Goods Sold
	Inventory

Date	Account	Debit	Credit
July 24	Cash
	Accounts Receivable-Loeb Co.

Date	Account	Debit	Credit
July 28	Cash
	Accounts Receivable-Jennings Company

Date	Account	Debit	Credit
July 31	Delivery Expense
	Cash

Date	Account	Debit	Credit
July 31	Cash
	Accounts Receivable-Landscapes Co.

Date	Account	Debit	Credit
Aug. 3	Credit Card Expense
	Cash

Date	Account	Debit	Credit
Aug. 10	Sales Tax Payable
	Cash