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., $14,800, terms FOB shipping point, n/eom. The cost of merchandise sold was $8,900. 2. Sold merchandise for $23,500 plus 8% sales tax to retail cash customers. The cost of merchandise sold was $15,300. 5. Sold merchandise on account to Peacock Company, $37,600, terms FOB destination, 2/10, n/30. The cost of merchandise sold was $24,400. 8. Sold merchandise for $8,900 plus 6% sales tax to retail customers who used VISA cards. The cost of merchandise sold was $5,300. 13. Sold merchandise to customers who used MasterCard cards, $6,500